SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

68 on 22/01/2021, the order for which was to be passed within a month from the end of the month in which the application was received by the Ld. AO i.e. by 28.02.2021; but the penalty order was passed much later on 10.02.2022 and no separate order for the application for immunity was passed. It was submitted that the penalty

SURYADEO PRASAD,SIWAN vs. ITO WARD-2 (3), SIWAN

In the result, the appeal filed by the assessee is allowed for statistical purposes