SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI
In the result, the appeal filed by the assessee is allowed
ITA 338/PAT/2025[2018-19]Status: DisposedITAT Patna27 Oct 2025AY 2018-19
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra
Section 250Section 270ASection 270A(9)
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
