NARESH KARDA,,NASHIK vs. JOINT COMMISSIONER OF INCOME-TAX,,
In the result, both the appeals of assessee are allowed as indicated above
ITA 219/PUN/2016[2011-12]Status: DisposedITAT Pune11 Apr 2018AY 2011-12
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.218/Pun/2016 यििाारण वषा / Assessment Year : 2010-11 Karda Constructions Pvt. Ltd., 8, Sai Krupa Complex, Behind Jayram Hospital, Near Mukhtidam Temple, अऩीऱाथी/Appellant Nashik Road, Nashik – 422101 …. Pan: Aadck1887B Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Range, Nashik आयकर अपीऱ सं. / Ita No.219/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Naresh Karda 8, Sai Krupa Complex, Behind Jayram Hospital, Near Mukhtidam Temple, अऩीऱाथी/Appellant Nashik Road, Nashik – 422101 …. Pan: Abbpk8084A Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Range, Nashik
For Appellant: Shri Nikhil PathakFor Respondent: Shri Vivek Aggarwal
Section 271Section 271D
271 D was valid in law.
2]
The Id CIT(A) erred in holding that the assessee company was issued first notice dt. 09.10.2013 which was dropped and subsequently a fresh notice was issued on 29.04.2014 and as per which, the penalty was levied and therefore, the order passed by the Id JCIT was valid in law and not barred
