DY. COMMISSIONER OF INCOME TAX, JAMSHEDPUR vs. URANIUM CORPORATION OF INDIA LIMITED, JAMSHEDPUR
In the result, this appeal of the revenue is dismissed
ITA 205/RAN/2023[2018-19]Status: DisposedITAT Ranchi07 Jul 2025AY 2018-19
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Uranium Corporation Of India Jamshedpur. Limited, Vs. Turamardie Mines, Sundar Nagar, East Singhbhum-832107 (Jharkhand) Pan No. Aaacu 2207 N Appellant/ Assessee Respondent/ Revenue
Section 135Section 143(3)Section 270ASection 270A(2)(g)Section 37Section 37(1)
270A of the I.T.Act, 1961 by holding that to deny immunity from imposition of penalty and prosecution make the impugned order manifestly arbitrary while the fact is that the assessee company had never made any application in form 68 before the assessing officer for grant of immunity from imposition of penalty as per the provisions of section
