M/S. UNITED ENGINEERS, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT
In the result, the above appeals of the assessee are partly allowed
ITA 305/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Jul 2021AY 2012-13
Bench: Shri Mahavir Prasad & Shri Waseem Ahmed
For Appellant: Shri P.C. Yadav, with Shri Dinesh Ruprelia, A.RsFor Respondent: Shri Om Prakash Singh, CIT, D.R
Section 153DSection 254Section 271(1)(C)Section 271(1)(c)Section 274
147 read with section 143(3) of the Act in the given facts and circumstances.
14. Coming to the 2nd fold of contention of the learned AR that the assessment framed under section 153C read with section 143(3) of the Act is bad in law and therefore no penalty proceedings can be initiated under section 271(1
