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Section 270A4 Section 270A(1)3 Section 1432 Section 115J2

M/S R D CONSTRUCTION, BHILAI,BHILAI vs. ITO, WARD-1(5), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

ITA 640/RPR/2025[2017-18]Status: DisposedITAT Raipur14 Nov 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.640/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. R D Construction Shikshit Nagar, Near Bus Stand, Bhilai Marshalling Yard, Charoda, Bhilai-490 025 (C.G.) Pan: Aajfr3698E

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 115JSection 143Section 143(3)Section 270ASection 270A(1)

Transfer Pricing Officer, where the assessee had maintained information and documents as prescribed under section 92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and (e) the amount of undisclosed income referred to in section 271AAB. (7) The penalty referred to in sub-section (1) shall be a sum equal