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)

271(1)(c) of the Act and circumstances of the case and is liable to be sustained where the in the background of the aforesaid assessee’s claim of deduction u/s. 54F discussions, the penalty in of the Act was merely rejected by the dispute cannot be sustained. AO on the grounds of non-compliance of provisions of section

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

In the result, the appeal of the assessee is allowed