DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, JAIPUR
In the result, the appeal of the Revenue is dismissed
ITA 71/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Jun 2024AY 2012-13
Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)
For Appellant: Shri P.C. Parwal CAFor Respondent: Shri Arvind Kumar, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143(3)Section 271(1)(c)
Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed.’’
9.3 Though the above decision is in respect to the penalty u/s 271 E but it made clear that when the original assessment order itself is set aside, the satisfaction recorded therein for the purpose of initiation
