Case Law Details
Case Name : M/S ABR Auto PVT. LTD. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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M/S ABR Auto PVT. LTD. Vs ACIT (ITAT Delhi)
After perusing the assessment order, we find that AO also did not record his satisfaction for initiation of penalty proceedings, because while passing the assessment order dated 30.12.2011 passed u/s. 143(3)(ii) of the Act, the AO has stated that “….. Penalty proceedings u/s. 271(1)(c) is being initiated separately for furnishing inaccurate particulars of income / concealment income…”, which is not sufficient and therefore, the penalty proceedings can
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