MRS. SONAL SHAH,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX (TDS) RANGE-3, MUMBAI
In the result, the appeals are partly allowed
ITA 6462/MUM/2018[2008-09]Status: DisposedITAT Mumbai25 Feb 2019AY 2008-09
Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 Mrs. Sonal Shah Joint Commissioner Of 17/18, Swastik Bldg. 4Th Vs. Income Tax (Tds) Floor, N.S. Road, No. 1. Range-3, Mumbai. Jvpd Scheme, Vile Parle (W), Mumbai-400056. Pan No. Aqops1855M Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 Mrs. Tarulata Shah Joint Commissioner Of 21/22, Swastik Bldg. Vs. Income Tax (Tds) 5Thfloor, N.S. Road, No. 1. Range-3, Mumbai. Jvpd Scheme, Vile Parle (W), Mumbai-400056. Pan No. Aadps0777K Appellant Respondent Assessee By : Mr. Raveevwaglay, Ar Revenue By : Mr. Chaudhary Arunkumar Singh, Dr Date Of Hearing : 29/11/2018 Date Of Pronouncement: 25/02/2019
For Appellant: Mr. RaveevWaglay, ARFor Respondent: Mr. Chaudhary Arunkumar Singh, DR
Section 143(3)Section 271C
capital bonds to the extent allowed and had paid the tax on the balance amount. As such, there was no revenue loss and hence penalty u/s 271C was un-called for having regard to section 273B of the Act. It is stated that the relevant documents of the sellers showing amount paid to them having been offered by them under
