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
penalty imposed u/s 271(1)(c) of Rs.2,08,48,278/-. Brief facts of the case are that assessee is a Govt. of Arunachal Pradesh enterprise engaged in the business of construction of houses for the police department and other government corporations which claimed
AY 2016-17
Arunachal Police Housing & Welfare Corp. Ltd.
2
exemption under section