Section 271(1B) of the Income Tax Act

The decision most relied on for Section 271(1B) is Ms. Madhushree Gupta v. Union of India (317 ITR 107), cited in 75 of the 81 judgments on BharatTax that turn on this section.

Leading authorities on Section 271(1B)

Ms. Madhushree Gupta v. Union of India
317 ITR 107 · 2009 · High Court
75
citing judgments

The Delhi High Court upheld the constitutional validity of Section 271(1B) of the Income-tax Act. For initiating penalty proceedings under Section 271(1)(c), the Assessing Officer's satisfaction is deemed recorded if the assessment or reassessment order includes a direction for such initiation.

Gian Chand Batia v. DCIT
61 ITD 24 · ITAT
5
citing judgments
447 ITR 743 (Bom) Ganga Iron and Steel Trading Co. v. CIT. 2
242 Taxmann.com 180 · 2016 · Supreme Court
3
citing judgments

Judgments on Section 271(1B)

A2Z Infra Engineering Limited, Gurgaon vs. DCIT- Central Circle-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 943/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Mar 2023AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

Infra Engineers Ltd., Gurgaon vs. DCIT, CC-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 942/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

A2Z Infra Engineering Limited, Gurgaon vs. DCIT- Central Circle-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 941/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

A2Z Infra Engineering Limited, Gurgaon vs. CCIT- Central Circle-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 940/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Mar 2023AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

A2Z Infra Engineering Limited, Gurgaon vs. DCIT CC-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 939/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Mar 2023AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

DCIT CC-2, Faridabad vs. A2Z Maintenance and Engineering Services Ltd., Gurgaon

In the result, the appeal of the assessee is allowed

ITA 811/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

A2Z Maintenance & Engineering Services Ltd., Gurgaon vs. DCIT, Central Circle-II, Faridabad

In the result, the appeal of the assessee is allowed

ITA 2631/DEL/2018[2008-09]Status: DisposedITAT Delhi28 Mar 2023AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

Shri Girishbhai M.Patel, Ahmedabad vs. The ACIT., Mehsana Circle, Mehsana

In the result, the appeal filed by the assessee is partly allowed

ITA 337/AHD/2014[2005-06]Status: DisposedITAT Ahmedabad06 May 2022AY 2005-06

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 337/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2005-2006 Girishbhai M. Patel, A.C.I.T., 4, Regent Park, Vs. Mehsana Circle, Vanza Co-Operative Society, Mehsana. Part-Ii, Near Judges Bungalow, Bodakdev, Ahmedabad-380015. Pan: Abypp8093M

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri S.S. Shukla, Sr. DR
Section 143(3)Section 147Section 2(22)(e)Section 271Section 271(1)(c)Section 274

Ramachandran A. Pothi, Mumbai vs. JCIT 24 (2), Mumbai

The appeal of the assessee is allowed

ITA 7268/MUM/2019[2009-10]Status: DisposedITAT Mumbai08 Oct 2021AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर िं./ Ita No. 7268/Mum/2019 (ननधाायण वर्ा / Assessment Year 2009-10) Shri Ramachandran A Pothi The Jt. Commissioner Of 513, Laxmi Plaza, Laxmi Income Tax, Circle 24(2) फनाभ/ 4 Th Industrial Estate Andheri West, Room No.504, Floor, Mumbai-400 053 Piramal Chambers, Lalbaug, Vs. Mumbai-400 012 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aacpp8620K अऩीराथी की ओय े/ Appellant By : Shri Rushabh Mehta, Ar प्रत्मथी की ओय े/ Respondent By : Shri Bharat Andhle, Sr. Ar ुनवाई की तायीख / Date Of Hearing: 02.08.2021 घोर्णा की तायीख / Date Of Pronouncement: 08.10.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: This Appeal Of The Assessee Is Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)]-36, Mumbai [In Short Cit(A)], In Appeal No. Mumbai-36/11494/2016-17 Vide Dated 30.10.2019. The Assessment Was Framed By The Jt. Commissioner Of Income Tax, Circle 24(2), Mumbai (In Short Jcit/ Ao) For The A.Y. Shri Ramachandran A Pothi; Ay 09-10 2009-10 Vide Order Dated 29.11.2011 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Bharat Andhle, Sr. AR
Section 143(3)Section 154Section 271(1)(c)Section 68

M/S Rungta Cements Pvt. Ltd., Kolkata vs. D.C.I.T., CC-3(1), Kolkata

In the result, all the assessee’s appeals stand allowed

ITA 2263/KOL/2019[2016-17]Status: DisposedITAT Kolkata16 Dec 2020AY 2016-17

Bench: Shriwaseem Ahmed, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A Nos.2257 To 2263/Kol/2019 ("नधा"रणवष" / Assessment Years: 2010-11 To 2016-17) M/S Rungta Cements Pvt. Ltd. Vs. Dcit, Circle-3(1), Kolkata Room No.301, Mangalan Building, 24, Hemant Basu Sarani, Dalhousi, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr5445F (Appellant) .. (Respondent) Appellant By : None Respondent By : Shri Dhrubajyoti Roy, Jcit सुनवाईक"तार"ख/ Date Of Hearing : 09/11/2020 घोषणाक"तार"ख/Date Of Pronouncement : 16/12/2020 आदेश / O R D E R Per Ms. Madhumita Roy: The Instant Seven Appeals Filed By The Assessee Are Against The Order Dated 08.08.2019Arising Penalty Order Passed By The Commissioner Of Income Tax (Appeals)-21, Kolkata For The Assessment Years 2010-11 To 2016-17 U/S 271(1B)Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing Of The Matter & Therefore We Have Heard The Ld. Dr & Perused The Relevant Materials Available On Record Before Us. 3. The Imposition Of Penalty Of Rs.10,000/- U/S 271(1B) Of The Act Has Been Challenged By The Assessee For Non-Compliance Of The Notice U/S 142(1) Of The Act Dated 28.11.2017 As It Appears From The Record & Also Submitted By The Ld. Dr

For Appellant: NoneFor Respondent: Shri Dhrubajyoti Roy, JCIT
Section 142(1)Section 271

M/S Rungta Cements Pvt. Ltd., Kolkata vs. D.C.I.T., CC-3(1), Kolkata

In the result, all the assessee’s appeals stand allowed

ITA 2262/KOL/2019[2015-16]Status: DisposedITAT Kolkata16 Dec 2020AY 2015-16

Bench: Shriwaseem Ahmed, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A Nos.2257 To 2263/Kol/2019 ("नधा"रणवष" / Assessment Years: 2010-11 To 2016-17) M/S Rungta Cements Pvt. Ltd. Vs. Dcit, Circle-3(1), Kolkata Room No.301, Mangalan Building, 24, Hemant Basu Sarani, Dalhousi, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr5445F (Appellant) .. (Respondent) Appellant By : None Respondent By : Shri Dhrubajyoti Roy, Jcit सुनवाईक"तार"ख/ Date Of Hearing : 09/11/2020 घोषणाक"तार"ख/Date Of Pronouncement : 16/12/2020 आदेश / O R D E R Per Ms. Madhumita Roy: The Instant Seven Appeals Filed By The Assessee Are Against The Order Dated 08.08.2019Arising Penalty Order Passed By The Commissioner Of Income Tax (Appeals)-21, Kolkata For The Assessment Years 2010-11 To 2016-17 U/S 271(1B)Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing Of The Matter & Therefore We Have Heard The Ld. Dr & Perused The Relevant Materials Available On Record Before Us. 3. The Imposition Of Penalty Of Rs.10,000/- U/S 271(1B) Of The Act Has Been Challenged By The Assessee For Non-Compliance Of The Notice U/S 142(1) Of The Act Dated 28.11.2017 As It Appears From The Record & Also Submitted By The Ld. Dr

For Appellant: NoneFor Respondent: Shri Dhrubajyoti Roy, JCIT
Section 142(1)Section 271

M/S Rungta Cements Pvt. Ltd., Kolkata vs. D.C.I.T., CC-3(1), Kolkata

In the result, all the assessee’s appeals stand allowed

ITA 2261/KOL/2019[2014-15]Status: DisposedITAT Kolkata16 Dec 2020AY 2014-15

Bench: Shriwaseem Ahmed, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A Nos.2257 To 2263/Kol/2019 ("नधा"रणवष" / Assessment Years: 2010-11 To 2016-17) M/S Rungta Cements Pvt. Ltd. Vs. Dcit, Circle-3(1), Kolkata Room No.301, Mangalan Building, 24, Hemant Basu Sarani, Dalhousi, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr5445F (Appellant) .. (Respondent) Appellant By : None Respondent By : Shri Dhrubajyoti Roy, Jcit सुनवाईक"तार"ख/ Date Of Hearing : 09/11/2020 घोषणाक"तार"ख/Date Of Pronouncement : 16/12/2020 आदेश / O R D E R Per Ms. Madhumita Roy: The Instant Seven Appeals Filed By The Assessee Are Against The Order Dated 08.08.2019Arising Penalty Order Passed By The Commissioner Of Income Tax (Appeals)-21, Kolkata For The Assessment Years 2010-11 To 2016-17 U/S 271(1B)Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing Of The Matter & Therefore We Have Heard The Ld. Dr & Perused The Relevant Materials Available On Record Before Us. 3. The Imposition Of Penalty Of Rs.10,000/- U/S 271(1B) Of The Act Has Been Challenged By The Assessee For Non-Compliance Of The Notice U/S 142(1) Of The Act Dated 28.11.2017 As It Appears From The Record & Also Submitted By The Ld. Dr

For Appellant: NoneFor Respondent: Shri Dhrubajyoti Roy, JCIT
Section 142(1)Section 271

M/S Rungta Cements Pvt. Ltd., Kolkata vs. D.C.I.T., CC-3(1), Kolkata

In the result, all the assessee’s appeals stand allowed

ITA 2260/KOL/2019[2013-14]Status: DisposedITAT Kolkata16 Dec 2020AY 2013-14

Bench: Shriwaseem Ahmed, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A Nos.2257 To 2263/Kol/2019 ("नधा"रणवष" / Assessment Years: 2010-11 To 2016-17) M/S Rungta Cements Pvt. Ltd. Vs. Dcit, Circle-3(1), Kolkata Room No.301, Mangalan Building, 24, Hemant Basu Sarani, Dalhousi, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr5445F (Appellant) .. (Respondent) Appellant By : None Respondent By : Shri Dhrubajyoti Roy, Jcit सुनवाईक"तार"ख/ Date Of Hearing : 09/11/2020 घोषणाक"तार"ख/Date Of Pronouncement : 16/12/2020 आदेश / O R D E R Per Ms. Madhumita Roy: The Instant Seven Appeals Filed By The Assessee Are Against The Order Dated 08.08.2019Arising Penalty Order Passed By The Commissioner Of Income Tax (Appeals)-21, Kolkata For The Assessment Years 2010-11 To 2016-17 U/S 271(1B)Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing Of The Matter & Therefore We Have Heard The Ld. Dr & Perused The Relevant Materials Available On Record Before Us. 3. The Imposition Of Penalty Of Rs.10,000/- U/S 271(1B) Of The Act Has Been Challenged By The Assessee For Non-Compliance Of The Notice U/S 142(1) Of The Act Dated 28.11.2017 As It Appears From The Record & Also Submitted By The Ld. Dr

For Appellant: NoneFor Respondent: Shri Dhrubajyoti Roy, JCIT
Section 142(1)Section 271

M/S Rungta Cements Pvt. Ltd., Kolkata vs. D.C.I.T., CC-3(1), Kolkata

In the result, all the assessee’s appeals stand allowed

ITA 2259/KOL/2019[2012-13]Status: DisposedITAT Kolkata16 Dec 2020AY 2012-13

Bench: Shriwaseem Ahmed, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A Nos.2257 To 2263/Kol/2019 ("नधा"रणवष" / Assessment Years: 2010-11 To 2016-17) M/S Rungta Cements Pvt. Ltd. Vs. Dcit, Circle-3(1), Kolkata Room No.301, Mangalan Building, 24, Hemant Basu Sarani, Dalhousi, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr5445F (Appellant) .. (Respondent) Appellant By : None Respondent By : Shri Dhrubajyoti Roy, Jcit सुनवाईक"तार"ख/ Date Of Hearing : 09/11/2020 घोषणाक"तार"ख/Date Of Pronouncement : 16/12/2020 आदेश / O R D E R Per Ms. Madhumita Roy: The Instant Seven Appeals Filed By The Assessee Are Against The Order Dated 08.08.2019Arising Penalty Order Passed By The Commissioner Of Income Tax (Appeals)-21, Kolkata For The Assessment Years 2010-11 To 2016-17 U/S 271(1B)Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing Of The Matter & Therefore We Have Heard The Ld. Dr & Perused The Relevant Materials Available On Record Before Us. 3. The Imposition Of Penalty Of Rs.10,000/- U/S 271(1B) Of The Act Has Been Challenged By The Assessee For Non-Compliance Of The Notice U/S 142(1) Of The Act Dated 28.11.2017 As It Appears From The Record & Also Submitted By The Ld. Dr

For Appellant: NoneFor Respondent: Shri Dhrubajyoti Roy, JCIT
Section 142(1)Section 271

M/S Rungta Cements Pvt. Ltd., Kolkata vs. D.C.I.T., CC-3(1), Kolkata

In the result, all the assessee’s appeals stand allowed

ITA 2258/KOL/2019[2011-12]Status: DisposedITAT Kolkata16 Dec 2020AY 2011-12

Bench: Shriwaseem Ahmed, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A Nos.2257 To 2263/Kol/2019 ("नधा"रणवष" / Assessment Years: 2010-11 To 2016-17) M/S Rungta Cements Pvt. Ltd. Vs. Dcit, Circle-3(1), Kolkata Room No.301, Mangalan Building, 24, Hemant Basu Sarani, Dalhousi, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr5445F (Appellant) .. (Respondent) Appellant By : None Respondent By : Shri Dhrubajyoti Roy, Jcit सुनवाईक"तार"ख/ Date Of Hearing : 09/11/2020 घोषणाक"तार"ख/Date Of Pronouncement : 16/12/2020 आदेश / O R D E R Per Ms. Madhumita Roy: The Instant Seven Appeals Filed By The Assessee Are Against The Order Dated 08.08.2019Arising Penalty Order Passed By The Commissioner Of Income Tax (Appeals)-21, Kolkata For The Assessment Years 2010-11 To 2016-17 U/S 271(1B)Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing Of The Matter & Therefore We Have Heard The Ld. Dr & Perused The Relevant Materials Available On Record Before Us. 3. The Imposition Of Penalty Of Rs.10,000/- U/S 271(1B) Of The Act Has Been Challenged By The Assessee For Non-Compliance Of The Notice U/S 142(1) Of The Act Dated 28.11.2017 As It Appears From The Record & Also Submitted By The Ld. Dr

For Appellant: NoneFor Respondent: Shri Dhrubajyoti Roy, JCIT
Section 142(1)Section 271

M/S Rungta Cements Pvt. Ltd., Kolkata vs. D.C.I.T., CC-3(1), Kolkata

In the result, all the assessee’s appeals stand allowed

ITA 2257/KOL/2019[2010-11]Status: DisposedITAT Kolkata16 Dec 2020AY 2010-11

Bench: Shriwaseem Ahmed, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A Nos.2257 To 2263/Kol/2019 ("नधा"रणवष" / Assessment Years: 2010-11 To 2016-17) M/S Rungta Cements Pvt. Ltd. Vs. Dcit, Circle-3(1), Kolkata Room No.301, Mangalan Building, 24, Hemant Basu Sarani, Dalhousi, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr5445F (Appellant) .. (Respondent) Appellant By : None Respondent By : Shri Dhrubajyoti Roy, Jcit सुनवाईक"तार"ख/ Date Of Hearing : 09/11/2020 घोषणाक"तार"ख/Date Of Pronouncement : 16/12/2020 आदेश / O R D E R Per Ms. Madhumita Roy: The Instant Seven Appeals Filed By The Assessee Are Against The Order Dated 08.08.2019Arising Penalty Order Passed By The Commissioner Of Income Tax (Appeals)-21, Kolkata For The Assessment Years 2010-11 To 2016-17 U/S 271(1B)Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). 2. None Appeared On Behalf Of The Assessee At The Time Of Hearing Of The Matter & Therefore We Have Heard The Ld. Dr & Perused The Relevant Materials Available On Record Before Us. 3. The Imposition Of Penalty Of Rs.10,000/- U/S 271(1B) Of The Act Has Been Challenged By The Assessee For Non-Compliance Of The Notice U/S 142(1) Of The Act Dated 28.11.2017 As It Appears From The Record & Also Submitted By The Ld. Dr

For Appellant: NoneFor Respondent: Shri Dhrubajyoti Roy, JCIT
Section 142(1)Section 271

Pramod Kumar, New Delhi vs. ACIT, Najibabad

In the result, appeal of the assessee is allowed

ITA 2310/DEL/2016[2007-08]Status: DisposedITAT Delhi31 Jan 2020AY 2007-08

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumarआयकर अपील सं. / Ita No.2310/Del/2016 िनधा*रण वष* / Assessment Year 2007-08 Pramod Kumar, L-5 Hauz Khas Enclave New Delhi-110016 ..........अपीलाथ"/Appellant Pan-Amopk4488L Vs Acit, Najibabad, Dist. Bijnor Up-246763 …………. ""थ" / Respondent

For Appellant: Sh. Pankaj Misshra, ARFor Respondent: Dr. Anjula Jain, Sr. DR
Section 271Section 271(1)(c)Section 68

DCIT, Central Circle, Sambalpur vs. Sri Bajrang Kumar Agrawal, Sundargarh

In the result, appeal of the revenue is dismissed

ITA 388/CTK/2018[2009-10]Status: DisposedITAT Cuttack14 Jan 2020AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

For Appellant: Shri S.K.Tulsiyan, ARFor Respondent: Shri S.M.Keshmamat, CIT DR
Section 271Section 292B

M/S.Prarthana Enterprises, Mumbai vs. Assistant Commissioner of Income Tax-19(1), Mumbai

In the result, appeal filed by the assesee is allowed

ITA 1834/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Nov 2019AY 2011-12

Bench: Shri C.N.Prasad & Shri G. Manjunatham/S. Prarthana Enterprises Vs. Acit-19(1) 1St Room No.322, 3Rd Floor Floor, 345, Gomantak Maratha Samaj, V.P.Road, Piramal Chambers, Lalbaugh, Near Imperial Cinema Parel, Mumbai-400 012 Mumbai-400 004 Pan/Gir No.Aadfp8025H (Appellant) .. (Respondent)

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 27l(1)(c)

Mitsuboshi Belting India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax - Range 15(2)(2), Mumbai

In the result assessee’s appeal is partly allowed for statistical purposes

ITA 448/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Jul 2019AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 271(1)(c)Section 274Section 37Section 44A