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Case Law Details

Case Name : South Eastern Coalfields Limited Vs ACIT (ITAT Raipur)
Appeal Number : ITA No. 43/RPR/2023
Date of Judgement/Order : 03/08/2023
Related Assessment Year : 2018-19
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South Eastern Coalfields Limited Vs ACIT (ITAT Raipur)

ITAT Raipur held penalty imposed u/s. 270A of the Income Tax Act clearly falls within the realm of orders appealable before the CIT(Appeals) u/s. 246A of the Income Tax Act.

Facts-

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