BLM HOSPITALS PRIVATE LIMITED ,FARRUKHABAD vs. DCIT CIRCLE 4(2)(1), FARRUKHABAD
In the result, the appeal of the assessee is allowed
ITA 20/AGR/2023[2016-17]Status: DisposedITAT Agra05 Feb 2025AY 2016-17
For Appellant: \nShri Swaran Singh, CAFor Respondent: \nShri Shailendra Shrivastava, Sr. DR
Section 115JSection 143(3)Section 154Section 271(1)Section 271(1)(c)Section 274
254 (Chand Trib.). The relevant\noperative portion of the said tribunal order is reproduced below:-\n“9. We have heard the rival submissions and have gone through the paper\nbook placed before us. We find that the brief issue before us is the levy of\npenalty under section 271(1)(c) on two counts 1. excess claim of brought\nforward
