INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR
In the result, appeal filed by the Revenue is dismissed
ITA 250/NAG/2018[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 269Section 269TSection 271E
271(1)(c) of the Act. Thus in so far as penalty under section 271E is concerned, it was without any satisfaction and therefore, no such penalty could be levied."
2) DCIT, Chandigarh vs M/S Karan Empire Pvt. Ltd., Mohali on 16 February,
2017 (ITA No. ITA No.409/Chd/2011) which held as follows:
Shri Mahesh Shankar Sorate
ITA no.250/Nag./2018