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Section 250(6)2 Section 292C2 Section 275(1)(a)2 Section 271(1)(c)2 Section 153A(1)(a)2 Section 1322 Penalty2 Natural Justice2

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3398/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 153A(1)(a)Section 250(6)Section 271(1)(c)Section 275(1)(a)Section 292C

275(1)(a) of the Act have not been appreciated which state that where the appeal is pending before the Hon’ble ITAT, the penalty proceedings should not be disposed of till the time specified under the said Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred