M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA
In the result, appeal is allowed for statistical purposes
ITA 348/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Mar 2025AY 2014-15
Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant
For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Mrs. Neelam Sharma, Sr.DR
Section 143(3)Section 271Section 44
penalty proceedings are independent of assessment proceedings and no pl u/s Section 271
(1) (c) can be imposed only because no appeal has been filed against addition / disallowance. The reliance is placed on following judgements:
CIT vs, Ralblr Singh (2008 3014ITR 125 (P&H)
I.
CIT vs.Kamla Chemicals Industries (2005) 277ITR 150 (P&H) ii.
CIT vs. Agro Chemicals India