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Section 153C5 Section 271(1)(c)5 Section 153D4 Section 2633 Section 153A(1)3 Section 153C(1)2 Section 142(1)2 Section 143(3)2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR

Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

reassessment dated 21/3/2016, thus, had no tax impact inasmuch as the tax payable was only consequent to the deemed total income u/s. 115-JB. No penalty, even as explained in CIT v. Nalwa Sons Investment Ltd. [2010] 327 ITR 543 (Del), is leviable u/s. 271(1)(c) under such circumstances. Special Leave Petition (SLP) against the said decision has been

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR