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)
E R
PER BENCH:
All the above captioned appeals filed by assessee are against the respective orders of Ld. CIT(A), Kanpur-4, Kanpur all dated
07.08.2020 u/s 250(6) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) passed against the penalty orders by the DCIT, Central
Circle-1, Kanpur u/s. 271