S. AVTAR SINGH KOCHAR,ROHTAK vs. DCIT, NEW DELHI
Appeal of the assessee is allowed for statistical purposes
ITA 2969/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2019AY 2011-12
Bench: Shri Prashant Maharishi & Shri K. N. Charyavtar Singh Kochar, Vs. Dcit, C/O. S. K. Bansal, Ca, Central Circle-25, 101, First Floor, Kochar Market, New Delhi Jhajjar Road, Rohtak Pan: Aeopk4447F (Appellant) (Respondent)
For Appellant: Shri S. K. Bansal, CAFor Respondent: Shri S. S. Rana, CIT DR
Section 132Section 132(4)Section 143Section 143(1)Section 234ASection 271Section 271ASection 274(2)
section 271AAA of the act, we also do not find that there is any time limit for payment of the tax, despite the necessary condition. It is rather surprising that the legislator has made a condition precedent for immunity from levy of the penalty of payment of taxes along with interest on undisclosed income, but has not prescribed the time
