SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK
In the result, appeals of the assessee stand partly allowed for statistical purposes
ITA 2/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18
Bench: Before Shri George Mathanmember & Manish Agarwal
For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)
2. For that, the learned CIT(A) has committed gross error of law as well as of fact, in dismissing the appeal of the Appellant Company and in confirming the penalty order passed by the learned A.O., for non- compliance to the statutory notice issued u/s. 142(1) of the Act, dated 09.08.2021, particularly when, the said notice was issued