DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. SCOOTERS INDIA LIMITED, LUCKNOW

In the result, all the appeals of the Revenue and Cross Objections of the assessee are dismissed

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

penalty was imposed under the Central Excise Act for non payment of duty and Hon'ble court nowhere considered the issue of validity of notice u/s 271(1)(c) of the Act. The Agra Bench of the Tribunal in the case of Sachin Arora (supra) I.T.A. Nos.265 to 270/Lkw/2019 Assessment Years:2002-03 to 2007-08 10 has considered this

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. SCOOTERS INDIA LIMITED, LUCKNOW

In the result, all the appeals of the Revenue and Cross Objections of the assessee are dismissed