SATNAM SINGH MEMORIAL TRUST,JALANDHAR vs. INCOME TAX OFFICE WARD-III(2), JALANDHAR
In the result, the assessee’s appeal is dismissed
ITA 478/ASR/2017[2010-11]Status: DisposedITAT Amritsar19 Jul 2019AY 2010-11
Bench: Sh. Sanjay Arorai.T.A. No. 478/Asr/2017 Assessment Year: 2010-11
For Appellant: Sh. Rohit Bhardwar (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 10Section 10(23)(iiiae)Section 12ASection 143(3)
section 234A, B,
C and D.
10. That the ld. Dy. CIT has erred in initiating penalty proceedings by issue of penalty notice under sec. 271(l)(c).’
2.2
Before the Tribunal, the assessee’s principal contention (through its counsel,
Sh. Bhardwar), was that the ld. CIT(A) had failed to adjudicate Ground 4 of the assessee’s appeal before
