DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON
In the result, both the appeals of the Revenue are
ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21
Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore
For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)
reassessed or
recomputed in a preceding order.
(11)
No addition or disallowance of an amount shall
form the basis for imposition of penalty, if such addition or
disallowance has formed the basis of Imposition of penalty
in the case of the person for the same or any other
assessment year.
(12)
The penalty referred to in sub-section (1) shall