DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

302 ITR 201 (Rajastan) CIT vs. Bhagwati Prasad Bajoria (HUF) (2003) 26 ITR 0487 CIT vs Saini Medical Store (2005) 275 ITR 79 b. No penalty u/s 2710/E should be impossible on the assessee for any failure referred in provision which include section 2710, if it is proved that there is a reasonable cause for failure of Reasonable causes

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed