Search: penalty u/s 271

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Section 403

M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

In the result, the appeal of the revenue in ITA No

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

271(1)(c ) of the Act that the aforesaid issues had reached the corridors of several tribunals and courts and that itself goes to prove that the issues are highly debatable and involves substantial question of law. Hence there cannot be any levy of penalty on a legal issue. I.T.A. No. 1864/KOL./2012 Assessment year: 2009-2010 & Assessment Year