Search: penalty u/s 271

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Section 143(3)2 Section 271(1)(c)2 Section 43B2

KISAN SAHKARI CHINI MILLS LIMITED, GADARPUR,GADARPUR vs. DCIT, CIRCLE-2(2)(1), KASHIPUR

Appeal is allowed

ITA 101/DDN/2025[2014-15]Status: DisposedITAT Dehradun13 Jan 2026AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Ms. Gurkiran Kaur, CAFor Respondent: Sh. Amar Pal Singh, Sr. DR

Section 143(3)Section 271(1)(c)Section 43B

u/s 143(3) of the Income Tax Act, 1961. 2. Heard both the parties at length. Case file perused. 3. We notice during the course of hearing that the assessee/appellant raises it’s sole substantive grievance challenging both the learned lower authorities’ action levying section 271(1)(c) penalty of Rs.54,56,853/- in the Assessing 2 Kisan Sahkari Chini