PARMESHWARI DEVI,DELHI vs. ITO, NEW DELHI
In the result assessee’s appeal is allowed
ITA 2284/DEL/2015[2011-12]Status: DisposedITAT Delhi15 Feb 2016AY 2011-12
Bench: Shri H.S.Sidhu & Shri J. Sudhakar Reddya.Y. 2011-12 Smt.Parmeshwari Devi Vs. Ito, Ward 21(2) Prop. M/S Garg Traders New Delhi 107, 1St Floor, W Mali Manglam Place, Rohini Delhi 85
For Appellant: Sh. C.S.Anand, AdvFor Respondent: Sh. K.K.Jaiswal, D.R
Section 1Section 142(1)Section 271Section 271(1)Section 271(1)(c)Section 274
reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The aS7essmen or reassessment