Search: penalty u/s 271

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Section 271(1)(c)6 Section 271(1)2 Section 115J2

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

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, CAFor Respondent: Shri Shailendra Shrivastava, Sr. DR

Section 115JSection 143(3)Section 154Section 271(1)Section 271(1)(c)Section 274

254 (Chand Trib.). The relevant operative portion of the said tribunal order is reproduced below:- “9. We have heard the rival submissions and have gone through the paper book placed before us. We find that the brief issue before us is the levy of penalty under section 271(1)(c) on two counts 1. excess claim of brought forward