M/S KUMAON MANDAL VIKASH NIGAM LTD.,NANITAL vs. ACIT, CIRCLE-3, NANITAL
In the result, the appeal of the assesse is allowed
ITA 44/DDN/2025[2013-14]Status: DisposedITAT Dehradun09 Jul 2025AY 2013-14
Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
Section 143(3)Section 271Section 271(1)(c)Section 274(1)
u/s 271(1)(c).
Seal
(D.K. Arya)
Asstt. Commissioner of Income Tax
Circle 3, Nainital.
3. Ld. AR submit that from the perusal of the notice, it could be seen that it was not specified whether the penalty proceedings were initiated for concealment of particulars of income or for furnishing inaccurate particulars of income. He thus, by relying
