NORTH EASTERN CONSTRUCTIONS,DIBRUGARH vs. INCOME TAX OFFICER, WARD-1(2), DIBRUGARH
In the result, the appeal of assessee is allowed
ITA 184/GTY/2019[2015-16]Status: DisposedITAT Guwahati17 Jun 2020AY 2015-16
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 271Section 271BSection 273BSection 274Section 44A
14-03-2019 for the AY 2015-16, confirming the penalty levied u/s. 271B of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).
2. Ground nos. 2,3 and 7of the grounds of appeal are taken first, which reads as under:-
“2. For that the penalty notice dated 15.05.2018 issued under section 274 r.w.s 271B being vague