RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL
In the result, appeal for A
ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
Section 143(3)Section 147Section 148Section 271E
271(1)(c) of the Act. Thus,
Insofar as penalty under Section 271E is concemed, it was without any satisfaction and, therefore, no such penalty could be levied.”
10. Thus, the Hon’ble Supreme Court has affirmed the view of the Hon’ble High Court that in absence of satisfaction recorded regarding the penalty proceedings u/s 271E
