SHRI BALBIR SINGH M/S JAIDEEP GIFT CENTRE, TAPTEJ SINGH MARKET ,MOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX MOGA RANGE , MOGA
In the result, both the appeals filed by the assessee are allowed for
ITA 745/ASR/2017[2011-12]Status: DisposedITAT Amritsar18 Jul 2023AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Radhey Shyam Jaiswal, Sr. DR
Section 143(3)Section 269SSection 269TSection 27Section 271D
271D of Rs. 20.00 Lakh
1. That during the Penalty proceeding Ld. ADD1 CIT arbitrarily and unlawfully levied penalty of Rs. 2000000/- u/s 27I E. The order of the Ld.
ADD1. CIT is unjust , unlawful liable to be set aside as per followings:-
Balbir Singh v. Addl. CIT
A.
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