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
penalty under section 271AA of the Act.
3. Being aggrieved, the assessee carried the matter in appeal before the Ld. CIT(A) and the following submissions were made before the Ld. CIT(A):
“4.1
During the appellate proceedings, the AR of the appellant filed written submissions relevant parts of which are reproduced below:
"1.1 The year under review
