M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR
ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber
For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68
penalty under section 271(1)(c) and not applied section 271AAB(1A) which only be applicable for a searched person under section 132 for initiation of penalty where search has been initiated on/or after the date (i.e., 15/12/2016). search has been conducted on 11/07/2019 and the only section would be applicable for initiating penalty would be section 271AAB(1A) which
