DHANKOT FILLING STATION ,GURGAON vs. PR.CIT, FARIDABAD
In the result, the appeal of the assessee is allowed
ITA 1030/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Apr 2023AY 2017-18
Bench: Shri C.M.Garg & Shri M. Balaganeshdhankot Filling Station, Vs. Pr. Cit, Sultanpur Road, Village Faridabad Dhankot, Gurgaon, Haryana- 122505 (Appellant) (Respondent) Pan: Aaefd7291A Assessee By : Sh. Sandeep Kumar, Ca Revenue By: Sh. T. James Singson, Cit Dr Date Of Hearing 20/04/2023 Date Of Pronouncement 24/04/2023
For Appellant: Sh. Sandeep Kumar, CAFor Respondent: Sh. T. James Singson, CIT DR
Section 115BSection 143(3)Section 263Section 270ASection 271ASection 275Section 69A
270A of the Act in the said quantum assessment order itself, no penalty order per se was passed by the ld AO.
Since, no appeal has been filed by the assessee against the quantum assessment order, the penalty order ought to have been passed by the ld
AO on or before 30.06.2020 in terms of section
