COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION
ITAT/66/2018HC Calcutta09 Jul 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274
u/s 274 of the Act, we are not dealing with the
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other arguments made on merits of the orders imposing penalty on the
assessee.
12. Aggrieved with the aforesaid order of the ITAT, the appellant/revenue has
filed the present appeal.
Submissions
13. Learned counsel for the appellant submits that the penalty for both the
assessment years was lawfully imposed
