DCIT, CENTRAL CIRCLE-07, NEW DELHI vs. MOHD. SHAHNAWAZ, NEW DELHI
In the result, the Appeals filed by the Revenue are dismissed
ITA 9261/DEL/2019[2010-11]Status: DisposedITAT Delhi11 Sept 2024AY 2010-11
Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 9051/Del/2019 (A.Y 2008-09) I.T.A. No. 9260/Del/2019 (A.Y 2010-11)
For Appellant: Ms. Monika Agarwal, Adv & Sh
Section 269Section 269SSection 269TSection 271Section 271DSection 271ESection 275Section 275(1)(c)
Central Range-5, New
Delhi for initiation of penalty proceedings u/s 271E and 271D of
the Act respectively.
9. The provisions of Section 271(5)(1)(c) provides for limitation to
initiate penalty u/s 271D and 271E of the Act, which reads as
under:
“No order imposing a penalty under