VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

disallowance of deduction u/s\n80IB(10) that the Assessing Officer issued notice u/s 271(1)(c) r.w.s.274. A\nperusal of the second notice issued by the Assessing Officer u/s 271(1)(c) r.w.s.\n274, copy of which is placed at page 116 of the paper book clearly shows that the\npenalty proceedings have been initiated for furnishing inaccurate particulars

M/S. CITY CORPORATION LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes