DCIT, C.C. I, KOLKATA, KOLKATA vs. AMARNATH SHROFF, KOLKATA
In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos
ITA 1494/KOL/2010[2001-02]Status: DisposedITAT Kolkata02 Mar 2016AY 2001-02
Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]
For Respondent: Shri Anil Kumar Pande, JCIT, Sr.DR
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 274
III, Kolkata relating to A.Y.2001-02, 2002-03, 2004-05 and 2005-06. In these appeals, the assessee has challenged the order of CIT(A) whereby the CIT(A) confirmed the order of AO imposing penalty u/s 271(1)(c) of the Act.
2. The facts and circumstances under which penalty u/s 271(1)(c) of the Act was imposed
