judis
W.P.Nos.30479 & 30484 of 2023
under Section 272A(1)(d) of the Income Tax Act, 1961, bearing
DIN:ITBA ... 272A(1)(d)/2022-2023/1050812653, dated 15.03.2023
and the order passed under Section 270A of the Income Tax Act, 1961,
bearing DIN:ITBA
source,
penalty proceedings were initiated u/s 271AAC and u/s 272A(1)(d) of the
Act while passing of assessment order by respondent ... dead assessee, the penalty proceedings u/s 271AAC and u/s
272A(1)(d) of the Act were dropped by the respondent
ANNEXURE-G1) FOR THE
AY 2018-19 AND IMPUGNED ORDER UNDER SEC 272A(1)(d) OF
ACT DTD 13.10.2023 IN DIN AND ORDER NO.
ITBA ... 272A(1)(d)/2023-24/1057044932(1) (ANNEXURE-H) AND
NOTICE OF DEMAND ISSUED U/S 156 OF THE ACT DTD 13.10.2023
IN DIN ITBA
2023- 24/1054293215 (1)
[ANNEXURE- J], order passed under section 272A(1)(b)
of the Act dated 14.09.2023 in DIN & Order
No:ITBA ... 272A(1)(b)/2023-24/ 1056104118 (1)
[ANNEXURE- K], notice of demand issued under section
156 of the Act in DIN & Notice
No. ITBA
Further, the Delhi Authority also passed an order under Section
272A(1)(d) of the Act imposing penalty on the petitioner ... petitioner, much less another notice under Section 274
read with Section 272A(1)(d) of the Act, as issued to the petitioner on 04
March
Additional CIT, Range-50 for levy of
penalty under Section 272A(2)(c) and 272A(2)(k) of the Act.
Signature Not Verified
Digitally Signed ... dated 29.07.2013 was passed by the JCIT, Range-
50 under Section 271C , 272A(2)(c) & 272A(2)(k) of the Act, thereby,
penalizing
penalty order dated
20.09.2023 passed by the respondent No.1 under Section
272A(1)(d) of the Act of 1961 along with computation sheet
dated ... issued a penalty notice dated 17.04.2023 under Section
274 read with Section 272A(1)(d) of the Act of 1961 to show
cause
Dated 17th March 2024, Penalty Notices u/s 271AAC(1),
272A(1)(d) and 274 r.w.s 272A ... Dated 17th
March 2024, Penalty Notices u/s 271AAC(1), 272A(1)(d) and 274
r.w.s 272A
initiating penalty proceedings issued under
section 274 r.w.s 272A(1)(d) of the Income
Tax Act 1961 dated 31/03/2022 ... issued by the Respondent
No. 2 bearing DIN
viz.,ITBA/PNL/S/272A(1)(D)_FL/2020-
21/1031731732(1) which is enclosed as
Annexure
2023-24/1055837775(1) ANNEXURE-W1
and impugned order passed u/s. 272A(1)(d) of the Act
dated 26.09.2023 in DIN & Order ... ITBA/PNL/F/272A(1)(d)/2023- 24/1056552205 (1)
ANNEXURE-X as well as and notice of demand issued
under section
