INCOME TAX OFFICER -(EXEMPTION), LUCKNOW vs. M/S APS ACADEMY, LUCKNOW

In the result, both the appeals of the Revenue are dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

271(1)(a) of the Act. 10. Section 275 deals with bar of limitation for imposing penalty. Sub-section (1) of section 275 reads as under: “(1) No order imposing a penalty under this Chapter shall be passed- (a) in a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner (Appeals

INCOME TAX OFFICER -(EXEMPTION), LUCKNOW vs. M/S APS ACADEMY, LUCKNOW

In the result, both the appeals of the Revenue are dismissed