SHRI H.K. GANDOTRA,GURGAON vs. THE INOCME-TAX OFFICER, JAMMU
In the result, the assessee’s appeal is dismissed
ITA 594/ASR/2014[1997-98]Status: DisposedITAT Amritsar27 Jun 2019AY 1997-98
Bench: Sh. Sanjay Arorai.T.A. No. 594/Asr/2014 Assessment Year: 1997-98
For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 246Section 271(1)(c)Section 275
section itself and, further, in harmony with the main provision, in consonance with which it is to be read, also making reference to s. 275 (1A).
The premise of keeping the penalty proceedings in abeyance till the decision in the second appeal in the quantum proceedings is received by the competent authority, very clearly, is to avoid multiplicity of proceedings
