Search: penalty u/s 271

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Section 271(1)(c)8 Section 44B3 Section 143(3)2

ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. SEABIRD EXPLORATION FZ-LLC, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 134/DDN/2024[2012-13]Status: DisposedITAT Dehradun18 Feb 2026AY 2012-13

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 250Section 271(1)(c)Section 44B

144C(13) of the Act pertaining to Assessment Year 2012-13. 2. Brief facts of the case are that assessee is a company registered under the laws of United Arab Emirates (UAE) and a tax resident of UAE, engaged in rendering seismic data acquisition and processing services to international offshore oil and gas industry. The assessee has received income