VIJAYA DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

u/s 142(1) dated 19.02.2021. Ld.\nAR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same:\n“273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ………………, clause (d) of sub-section (1) or sub-section (2) of section 272A, no penalty

VIJAYA DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

u/s 142(1) dated 19.02.2021. Ld.\nAR/assessee is harping on the provision of section 273B, therefore at first\nwe re-produce the same:\n8. “273B. Notwithstanding anything contained in the provisions of\nclause (b) of sub-section (1) of section 271, ………………, clause (d) of sub-\nsection (1) or sub-section (2) of section 272A, no penalty

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Subsection (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Subsection (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Subsection (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Subsection (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

VIJAYA DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

u/s 142(1) dated 19.02.2021. Ld.\nAR/assessee is harping on the provision of section 273B, therefore at first\nwe re-produce the same:\n“273B. Notwithstanding anything contained in the provisions of\nclause (b) of sub-section (1) of section 271, ………………, clause (d) of sub-\nsection (1) or sub-section (2) of section 272A, no penalty

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

u/s 142(1) dated 19.02.2021 & 22.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

u/s 142(1) dated 19.02.2021 & 22.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

u/s 142(1) dated 19.02.2021 & 22.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

u/s 142(1) dated 19.02.2021 & 22.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

u/s 142(1) dated 19.02.2021 & 22.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

u/s 142(1) dated 19.02.2021 & 22.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

u/s 142(1) dated 19.02.2021 & 22.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty