Ram Singh Saini vs. Income Tax Officer

Parties Involved

Facts Summary

This appeal is filed by the assessee, Ram Singh Saini, against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 05.02.2024 for the Assessment Year 2010-11. The Ld. Counsel for the assessee submits that the Ld. CIT(Appeals) wrongly passed the order and dismissed the appeal even though the Tribunal, by order dated 02.03.2021 in ITA No.6167/Del/2019, deleted the penalty levied under section 271(1)(c) of the Act by setting aside the order of the Ld. CIT(A). Copies of the order of the Tribunal are placed on record.…

Legal Issues

• 1. Whether the order of the Ld. CIT(Appeals) was correctly passed?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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