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Section 271(1)(c)8 Section 1488 Section 148A4 Section 270A2 Section 36(1)(va)2 Section 115J2 Section 143(3)2 Section 2632 Penalty2 Disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

ITA 3/RPR/2023[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR

Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)

4. Before discussing the issue of levy of penalty in the case of assessee, it is necessary to take into consideration the extant provisions of Section 270A. The same are re-produced hereunder for ready reference: 270A. (1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

SMT. ANITA BANODHA ALIAS ANITA KATHGAR , ANITA AUTO, PONDI CHIRMIRI KOREA,KOREA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR