Search: penalty u/s 271

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Section 27118 Section 153A9 Section 132(1)3 Section 1393 Section 139(1)3 Section 143(2)3 Penalty3 Natural Justice3

M/S EMSONS ORGANICS LTD.,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

In the result, all the above appeals of the assessee are allowed for statistical purposes

ITA 1304/CHANDI/2019[2005-06]Status: DisposedITAT Chandigarh17 Jun 2021AY 2005-06

Bench: Initiation Of Penalty Whether For Concealment Of Income Or For Furnishing Inaccurate Particulars Of Income & As Such The Penalty Order Is Illegal, Arbitrary & Unjustified.

For Appellant: Shri Prem Chand Goyal, I.PFor Respondent: Smt. Meenakshi Vohra, Addl. CIT &

Section 132(1)Section 139Section 139(1)Section 143(2)Section 153ASection 271

penalty imposed under section 271(l)(c) of the Act is not imposable in as much as there is neither any concealment of income nor furnishing of any inaccurate particulars of income and as such the order passed under section 271(l)(c) of the Act is illegal, arbitrary and unjustified. 7. That the order of the Ld. Commissioner