M/S. PRAKASH ASHPHLTING & TOO HIGHWAY LTD.,INDORE vs. THE ACIT, (CENTRAL)-1, INDORE
In the result, assessee’s ITA No
ITA 283/IND/2021[2008-09]Status: DisposedITAT Indore10 Jan 2023AY 2008-09
Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)
Section 132Section 143(3)Section 147Section 148Section 148(2)Section 271D
reassessment-order is held to be valid for any reason, then also the penalty-proceeding would be invalid for the simple reason that penalty proceeding of section 271D