SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA
The appeals of the assessee are disposed of in the terms indicated as above
ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D
u/s 171D and 271E passed by the
JCIT, Bathinda, wherein as per the section 271D and 271E, the JCIT is
categorically empowered for the penalty performance, being the quasi
judicial action; that the Ld. PCIT while cancelling the penalty order, passed
Manjit Krishan Malhotra v. Pr.CIT under section 271D and 271E, dated 10.02.2014, by the Jt. Commissioner
of Income
