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
61,155/-\n90,25,449/-\nThereafter assessment of AY 2008-09 was framed on 02/12/2010 and AY\n2009-10 on 19/09/2011 reducing brought forward MAT credit by Rs.\n6,31,893/- and Rs. 4,25,299/- respectively.\n9.2. In the light of the above facts the imposition of penalty under section\n271(1)(c) on excess brought forward MAT credit
