SH. SUKHWINDER SINGH,LUDHIANA vs. ITO, LUDHIANA
In the result, the appeal of the assessee is partly allowed
ITA 372/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh29 Oct 2018AY 2010-11
Bench: Us Challenging The Levy Of Penalty Both On Legal Ground As Well As On Merits Of The Case :
For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J.K. Garg, CIT DR
Section 143(3)Section 250Section 271Section 271(1)(c)Section 274Section 40
section 40(a)(ia) of the Act. Thus, the departmental appeal on this issue has also no merit. The same is accordingly, dismissed.”
8. The Ld. DR, on the other hand, relied upon the order
of the CIT(A) and stated that since the ITAT Chandigarh
Bench had upheld the disallowance on identical issue in
the case of assessee