PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. DCIT, CHANDIGARH
The appeals of the assessee are allowed for statistical purposes
ITA 100/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh23 Jul 2018AY 2009-10
Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09
For Appellant: Shri. Anil KhannaFor Respondent: Mrs. Mona Mohanty
Section 111ASection 115Section 115JSection 14ASection 234BSection 6(1)(iii)
Penalty proceedings u/s 271(l)(c) of the Income Tax Act, 1961 have been initiated separately for furnishing inaccurate particulars of income to the tune of Rs. 2,75,831/-.
4.2. The issue stands adjudicated by the order of the ITAT for the A.Y. 2006-07
which is as under:
3. The learned AR for the assessee at the outset