VINOD JINDAL,FARIDABAD, HARYANA vs. DCIT, CENTRAL CIRCLE-2, FARIDABAD, HARYANA
In the result, appeals of the assessee are allowed
ITA 1918/DEL/2025[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14
Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent
Section 250Section 270ASection 271Section 271(1)(c)Section 274
u/s 274 r.w.s. 271(1)(c) of the Act was bad in law as it did
not specify under which limb of section 271(1)(c) penalty
proceedings had been initiated, i.e. whether for concealment of
particulars of income or furnishing of inaccurate particulars of
income. Against this decision the Revenue filed SLP before the
Hon’ble Supreme Court
