SHRI TAKING WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, the both the appeals filed by the assessees in I

Bench: Sh. Sanjay Garg & Dr. Manish Borad

46,037/- under section 271(1)(c) of the Act is bad in law and liable to be deleted. 10. For that on the facts and circumstances of the case, the impugned penalty order being passed in haste and without allowing any proper and reasonable opportunity of being heard, the same is bad in law and liable to be quashed

SHREEMATI KENE WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, the both the appeals filed by the assessees in I