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
246A, and the Commissioner (Appeals) passes the order on or after June 01, 2003, the penalty order shall be passed before the expiry of the financial year, in which the proceedings, in the course of which action for imposing penalty has been initiated, are completed, or within one year from the end of the financial year in which the order
