Chagan Lal Agarwal, Kolkata vs Dcit, Cir-44, Kolkata, Kolkata on 7 February, 2018
1. The Hon'ble ITAT, 'D' bench, Kolkata, in the course of hearing of appeal of Chagan Lal
Agarwal vs DCIT Circle-44, for A.Y.2010-11, at the request of the DR, allowed the
department to make a written submission, on the issue of whether non marking upon
concerned detail in the notice u/s.274, outlining the type of default would constitute
grounds for rejection of satisfaction and levy of penalty u/s.271(1)(c) of the IT. Act.