PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. VIRENDRA KUMAR SURANA , HUF

Bench: :

section 274 of the Act was defective. Secondly, the penalty proceedings were set aside. Learned standing counsel for the appellant apart from referring to the decision in the case of Grass Filed & Resorts P. Ltd. vs. Deputy Commissioner of Income Tax 388 ITR 395 (Raj.) and the decision of the Hon’ble Supreme Court in Union of India vs. Dharmendra