HINDUSTAN COCA-COLA BEVERAGES CO. P.LTD,GURUGRAM vs. JCIT, RANGE-74, NEW DELHI
Accordingly, the stay application is dismissed as
ITA 3018/DEL/2022[2005-06]Status: DisposedITAT Delhi17 Jan 2023AY 2005-06
Bench: Shri Shamim Yahya & Ms. Astha Chandraआ.अ.सं/.I.T.A No.3018/Del/2022 िनधा"रणवष"/Assessment Year: 2005-06 बनाम Hindustan Coca-Cola Beverages Jcit Vs. Co. P. Ltd., Range-74, Unit No. 303-304, 3Rd Floor, New Delhi. Baani Address One, Golf Course Road, Sector-56, Gurgaon, Haryana. Pan No. Aaach3005M अपीलाथ" Appellant ""यथ"/Respondent & Stay Appl. No.413/Del/2022 िनधा"रणवष"/Assessment Year: 2005-06 बनाम Hindustan Coca-Cola Beverages Jcit Co. P. Ltd., Vs. Range-74, Unit No. 303-304, 3Rd Floor, New Delhi. Baani Address One, Golf Course Road, Sector-56, Gurgaon, Haryana. Pan No. Aaach3005M अपीलाथ" Appellant ""यथ"/Respondent
Section 143(3)Section 201Section 250(6)Section 271CSection 275(1)(c)Section 40
271C of the Act if there is a reasonable cause for the said failure.
4. The parties to whom payments were made are believed to had paid full taxes on the income earned on their own ...”
4. However, learned CIT(A) was not convinced. He confirmed the
levy of penalty. Against this order assessee is in appeal before