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Section 106 Section 143(2)6 Section 1474 Section 143(3)4 Section 1484 Section 10(2688)2 Section 234A2 Section 271(1)(c)2 Penalty2 Reassessment

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, both the appeals of the assessee are allowed

ITA 3071/DEL/2016[2011-12]Status: DisposedITAT Dehradun28 Nov 2023AY 2011-12

For Appellant: Shri Sanjay Malik, Adv. &For Respondent: Smt. Poonam Sharma, Addl. CIT

Section 10Section 10(2688)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

section 234A/B/C and 234D is erroneous and deserves to be deleted. 6. That the intention of penalty proceedings u/s 271(1)(c) are bad in law and not sustainable in law under the facts and circumstances of the case in so far as there was neither any willful concealment of income nor did the appellant furnish inaccurate particulars on income