ACIT-2(1)(1), KANPUR, KANPUR vs. UP STATE YARN COMPANY LIMITED , KANPUR
In the result, the appeal of Revenue is dismissed
ITA 469/LKW/2024[2009-10]Status: DisposedITAT Lucknow13 Nov 2024AY 2009-10
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraacit-2(1)(1) Up State Yarn Company V. 15/295-A, Civil Lines, Kanpur, Limited Uttar Pradesh-208001. 1 Smith Square, 14/72, Civil Lines, Uttar Pradesh- 208001. Pan:Aaacu1674K (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 11 11 2024 Date Of Pronouncement: 13 11 2024 O R D E R
For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 254Section 271(1)(c)Section 40
u/s 271(1)(c) of the Act. Relevant portion of the impugned order of the Ld.
CIT(A) is reproduced as under: -
“It is seen that penalty has been imposed by the AO on grounds that the appellant had file inaccurate particulars.
I have gone through the assessment order passed by the AO.
It is apparent that there has been