VRINDA SALES P.LTD,NEW DELHI vs. ITO, WARD-26(4), NEW DELHI

In the result, the appeal filed by the assessee is allowed

reassessment proceedings under section 147 of the Act. 4. On the contrary, the learned DR relied on the order of the lower authorities and submitted that no evidence as regard to obtaining the said Audit Report before the specified date, has been filed by the assessee and therefore the Ld. CIT(A) was justified in confirming the penalty levied

HANISH SINGLA,FARIDABAD vs. ITO WARD - 1(3), FARIDABAD

In the result, I set aside the orders of the authorities below and quashed the reopening of the assessment