M/S YAMUNA POWER & INFRASTRUCTURE LTD.,JAGADHRI vs. DCIT, CIRCLE, YAMUNANAGAR
In the result, the appeal of the assessee is allowed
ITA 1229/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh19 Jul 2024AY 2014-15
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 143(3)Section 271ASection 80ISection 92C
271 AA o f the Act the appellant was asked to provide any details/copies o f account of such transactions. No such notice/questionnaire/order sheet entry in this regard is available on record/file o f the appellant with the department. The Ld.
Assessing Officer while levying the impugned penalty has time and again referred to the failure on part
