SUNDEEP KAPILA,HIMACHAL PRADESH vs. ADDITIONAL COMMISSIONER CENTRAL, CHANDIGARH
In the result, all the appeals filed by the assessee are allowed
ITA 1067/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh06 Aug 2025AY 2016-17
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)
For Appellant: Sh. Saurav Rohatgi, CA and Shri Rajat Mittal, CAFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 133ASection 147Section 269SSection 271DSection 275(1)(c)
271D was made by the Assessing Officer only on 26.06.2023. Pursuant to this reference, the Joint Commissioner of Income Tax
(JCIT) issued the show cause notice on 16.08.2023, and ultimately passed the penalty order on 28.02.2024. 16. The learned AR submitted that for the purpose of computing limitation under section 275(1)(c), the relevant date is the date
