DCIT, NEW DELHI vs. SH. AMANDEEP SINGH SRAN, NEW DELHI
Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed
ITA 2672/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11
Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E
For Appellant: Shri Sunil Arora, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 132Section 132(4)Section 153ASection 69
1. Under the facts and circumstances of the case, the penalty order dated
04.03.2015 u/s 271AAA of the Act passed by the ld Assessing
Authority levying penalty of Rs. 94,00,000 is invalid and bad at law as the notice issued for initiating penalty proceedings u/s 271AAA of the Act was vague and was issued without application of mind
