M/S NIKKI GLOBAL FINANCE LTD,NEW DELHI vs. THE DY. COMMISSIONER OF INCOME TAX, CC-1, KANPUR
In the result, all the appeals of the assessee are allowed
ITA 275/LKW/2020[2015-2016]Status: DisposedITAT Lucknow26 Dec 2022AY 2015-2016
Bench: Shri Mahavir Singh & Shri Girish Agrawal
For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Nigam, DR
Section 132Section 133ASection 142Section 142(1)Section 144Section 250(6)Section 271Section 271(1)(b)
153A of the Act by making various additions. Thereafter, Ld.
AO issued notice u/s. 271(1)(b) of the Act to show cause as to why a penalty should not be levied against which assessee filed its submission dated 26.09.2018 requesting the Ld. AO to keep the penalty proceeding in abeyance until the disposal of appeal filed before