Search: penalty u/s 271

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Section 144C3 Section 132

APACHE FOOTWEAR INDIA PRIVATE LIMITED,MAMBATTU VILLAGE vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-1(1), TIRUPATI

In the result, the appeal filed by the assessee is allowed

ITA 385/HYD/2021[2017-18]Status: DisposedITAT Hyderabad11 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Kuriachan, CAFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 13Section 144CSection 5

271G were also initiated under law. 4. However, the assessee had challenged the draft assessment order while filing the proceeding u/s.144C of the Act before the ld.DRP, the ld.DRP had passed direction vide order dated 25.06.2021. It was the contention of the ld.AR and the grounds raised before us that after passing the order, the AO had not passed