Case Law Details
Case Name : Pr. CIT Vs Sh. Surinder Kumar Khindri (Punjab And Haryana High Court)
Related Assessment Year : 2011-12
Courts :
All High Courts Punjab and Haryana HC
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1. This appeal has been preferred by the appellant-revenue under Section 260A of the Income Tax Act, 1961 (in short, “the Act”) against the order dated 31.08.2015, Annexure A.3, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (in short, “the Tribunal”) in ITA No. 185/Asr/2015, for the assessment year 2011-12, claiming following substantial question of law.
(i) “Whether the Honourable ITAT committed an error of facts and in law by ignoring the fact that penalty under Section 271 AAA of I.T. Act, 1961 was imposed due to non payment of taxes on surrendered income u...
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In which section of IT ACT, 1961 an assessee can adjust his advance tax.