154 results for “penalty u/s 271”+ Section 142(1)(iii)clear
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Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे
142 ITR 606 (Delhi)\n3. CIT v. Nihal Chand Rekyan (20001 242 ITTR 45 (Delhi).\n8. Having heard the leamed counsel for the parties we find that the\nDelhi High Court in the case of J.K. D'Costa (supra) has held that the\nassessment cannot be said to be erroneous or prejudicial to the interest\nof the revenue because