M/S ANDRITZ HYDRO PRIVATE LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX-1 (1), BHOPAL

In the result, the appeals filed by the assessee are

Bench: Shri Kul Bharat & Shri Manish Borad

penalty proceedings under section 271(1)(c) of the Act against the appellant.” 2. The facts in brief are that the return of income was filed on 28.11.2012 declaring total income of Rs.22,70,51,890/-. The case was selected for scrutiny and the assessment u/s 143(3) of the Income Tax Act, 1961 (hereinafter called

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed