GE PRECISION HEALTHCARE LLC,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MINTO ROAD, NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 2623/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi17 Jan 2024
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 234ASection 234BSection 234FSection 270ASection 56Section 9(1)(vii)
234F of the Act.
9. On the facts and circumstances of the case and in law, the Respondent has erred in proposing to initiate the penalty proceedings under section 270A of the Act.”
3. Heard the arguments of both the parties and perused the material available on record.
3
GE Precision Healthcare LLC
4. GE Precision Healthcare
