HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

272 ITR 545 (Del) and Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Del). Discussion and Reasons 33. Under Section 273-B of the Act, no penalty under Section 271-C of the Act "shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provision

CANON INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE- 5(2), NEW DELHI

In the result appeal for A