TMI Blog2016 (9) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... h the constitution of a Municipality. Notification dated 24 December 2001 provides that having regard to the size of NOIDA which has been declared to be an Industrial Development Area by a notification dated 17 April 1976 and the municipal services being provided by NOIDA, the Governor is pleased to specify that NOIDA would be an "Industrial Township" with effect from the date of publication of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otra 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 assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 judgment and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 distinguished the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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