SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK
In the result, appeals of the assessee stand partly allowed for statistical purposes
ITA 6/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19
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)
272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021
during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest
