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“Section 271(113)”

Section References (mined)Section 271Section 271(113)2 judgments

MAHALUXMI REALTECH PVT. LTD.,GHAZIABAD vs. DCIT, GHAZIABAD

In the result, both the appeals are allowed

ITA 5827/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Mritunjay Prashad Dwivedi, Sr.DR
Section 132Section 133ASection 143(3)Section 147Section 148Section 153CSection 271(1)(c)Section 68

holding that the penalty notice under Section 274 r.w.s, 271(1)(c) is bad in law and invalid despite the amendment of Section 271(113) with retrospective effect and by virtue of the amendment, the a:-Isessina officer has initiated the penalty by properly recording the satisfaction for the same

MAHALUXMI REALTECH PVT. LTD.,GHAZIABAD vs. DCIT, GHAZIABAD

In the result, both the appeals are allowed

ITA 5826/DEL/2016[2009-10]Status: DisposedITAT Delhi23 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Mritunjay Prashad Dwivedi, Sr.DR
Section 132Section 133ASection 143(3)Section 147Section 148Section 153CSection 271(1)(c)Section 68

holding that the penalty notice under Section 274 r.w.s, 271(1)(c) is bad in law and invalid despite the amendment of Section 271(113) with retrospective effect and by virtue of the amendment, the a:-Isessina officer has initiated the penalty by properly recording the satisfaction for the same