2016 (9) TMI 308

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..... umar 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 assessee as required under Section 273B of the I.T. Act. .....

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..... ting 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 judgment and order dated 12.1.2016 passed by Income Tax Appellate Tribunal, D .....

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..... 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 distinguished the same by observing that there was a dispute whether NOIDA would be .....

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