DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

41 penalty u/s. 271(1)(c) of the Act or the discussions, the Tribunal cannot order of CIT(A) for adjudicating the travel beyond the facts recorded appeal? in the orders of the authorities below. (ii) Whether the Tribunal can bring No. In view of the aforesaid facts new facts on record gathered from and circumstances of the case

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. CCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed