AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2016 (9) TMI 308
X X X X Extracts X X X X
X X X X Extracts X X X X
....rotra ORDER 1. Heard Sri Praveen Kumar for appellant and Sri Rahul Agrawal holding brief of Sri Abhinav Mehrotra for respondents. 2. This appeal was admitted on following substantial questions of law:- "(A) Whether on the facts mentioned above and in law the ITAT, Delhi was correct in deleting the penalty under Section 271C without any reasonable cause demonstrated by the assesse....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bove and ignored the doctrine of constructive res-judicata by adjudicating the issue of jurisdiction under Section 194A of Income Tax Act, by the Assessing Officer in case of NOIDA which had already been decided upon by Hon'ble Allahabad High Court vide its order dated 28.2.2011 which has not been stayed as on date by Hon'ble Supreme Court of India." 3. This appeal has arisen from judgm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sue is whether NOIDA is a "Corporation" established by State Act and this question has been answered in favour of NOIDA and against Revenue in a subsequent matter i.e. I.T.A. No.64 of 2016, Commissioner of Income Tax (TDS) and another Vs. Canara Bank, decided on 4.4.2016. The Division Bench in judgment dated 4.4.2016 has also considered earlier Division Bench judgment dated 28.2.2011 and distingui....