M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD
In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed
ITA 2044/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Nov 2018AY 2006-07
Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh
For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4
section, be deemed to have concealed the particulars of his income or furnished inaccurate particular of such income.
b) Whether on facts and circumstances the learned CIT(A) erred in deleting the penalty of Rs. 95,65,435/- levied u/s
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ITA No.2044 & 2045/Del/2014;
271(1)(c) read with Explanation 5A
