ARUNACHAL POLICE HOUSING & WELFARE CORPORATION LIMITED,PAPUMPARE vs. INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR
In the result, appeal of the assessee is allowed
ITA 117/GTY/2020[2016-17]Status: DisposedITAT Guwahati25 Apr 2023AY 2016-17
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble
For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 10Section 143(3)Section 271(1)(c)Section 274
2,08,48,278/-. In this respect, para 4
from the impugned order of penalty is reproduced as under:
“4. Penal proceedings u/s 271(1)(c) were also initiated during assessment proceedings for furnishing inaccurate particulars of income and penalty notice u/s 271(1)(c) of the Income Tax Act, 1961 was issued and served to the assessee fixing