Case Law Details
Case Name : ITO v. Nihon Parkerizing (India) (P.) Ltd. (ITAT Delhi)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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ITO v. Nihon Parkerizing (India) (P.) Ltd. (ITAT Delhi)
Hon’ble ITAT upheld the position of law as iterated by CIT (A) that it is an established law applicable for imposition of penalty that law, as in force, at the time of filing of Return would be applicable.
Outcome: In favor of Assessee
Issue:
Whether on the facts and in circumstances of the case and in law, CIT (A) was right in
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