M/S. M K AGROTECH PRIVATE LIMITED,SRIRANGAPATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

271A, Section 271AA. Section 271BA. Section 271G and Section 271(1)(c) of the Act. 12. Without prejudice. the learned AO also erred in initiating penalty proceedings under both section 271AA and section 271G of the Act without appreciating the varying scope of operation of these provisions. 13. The Appellant craves leave to add to or alter, by deletion, substitution