DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA
In the result, cross-objection nos
ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)
For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D
271(1)(c)/271AAB is to be initiated after careful consideration.
Keep proper note, i.e.
your satisfaction for initiation of penalty quoting proper section under which penalty proceedings are initiated. Penalty notice is to be issued specifying proper section & served upon the assessee.
4. Sentence regarding approval u/s. 153D is to be mentioned in “note
