JCIT(OSD), Range-10 Vs GWALIOR BYPASS PROJECT LIMITED
Case No: ITA No.1234/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/2/2026
Parties Involved
appellantJCIT(OSD), Range-10
respondentGWALIOR BYPASS PROJECT LIMITED
Facts Summary
This appeal by Revenue is arising out of order of National Faceless Appeal Centre/learned Commissioner of Income Tax (Appeals), New Delhi in appeal no.NFAC/2014-15/10252968, order dated 04.12.2024. The penalty under dispute was levied by ACIT, Circle-10(2), New Delhi, under section 271(1)(c) of the Income Tax Act, 1961 vide order dated 19.03.2020 for Assessment Year 2015-16.…
Decision in favour of
Assessee
Legal Issues
- 1. Deletion of penalty under section 271(1)(c) due to deletion of underlying addition.
Precedents Relied Upon
2 precedents cited in this judgement.