{"id":31483,"date":"2022-12-26T11:33:39","date_gmt":"2022-12-26T06:03:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/skoda-auto-volkswagen-india-private-ltd-v-nfac-bom-hc-ur\/"},"modified":"2023-01-30T14:17:37","modified_gmt":"2023-01-30T08:47:37","slug":"skoda-auto-volkswagen-india-private-ltd-v-nfac-bom-hc-ur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/skoda-auto-volkswagen-india-private-ltd-v-nfac-bom-hc-ur\/","title":{"rendered":"Skoda Auto Volkswagen India Private Ltd. v. NFAC (2022) 214 DTR 281\/ 327 CTR 347  (Bom.)(HC)"},"content":{"rendered":"<p>Assessment\u00a0 order was passed under Section 143(3) read with Section 144C(3) r.w.s. 144B of the making certain additions to petitioner\u2019s income. Against the order the petitioner has filed appeal under Section 246A of the Act which was pending.\u00a0 The Assessing Officer levied the penalty u\/s 270A of the Act. On writ it was submitted that by virtue of provisions of Section 275 of the Act, any order imposing penalty under Section 270A of the Act could be passed only when there is no appeal is \u00a0filed under Section 246A of the Act. Allowing the petition \u00a0the\u00a0 court held that despite acknowledging that an appeal has been filed and provisions of Section 275 requiring the penalty proceeding have to be kept in abeyance, the Faceess Assessing Officer \u00a0has passed the\u00a0 order, levying the penalty.\u00a0 The Court directed the Faceless Assessment Officer\u00a0 to pay a sum of Rs.10,000 from his personal account to \u2018PM Care Fund<strong>\u2018. <\/strong>\u00a0The \u00a0court also held that the concerned officer may take further steps in accordance with law after the appeal is disposed by CIT (A) as far as it relates to penalty provisions under Section 270A of the Act. The court did not make any observations on the merits of the case. (WP No. 5555 of 2022 dt.6<sup>&#8211;<\/sup>5-2022). (AY.\u00a0 2017-18)<\/p>\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/10ID0zQ83VYhs_LJvlP_2-0mtqRgVLV15\/view?usp=share_link\"><strong>Skoda Auto Volkswagen India Private Ltd. v. NFAC (Bom.)(HC) (UR)<\/strong><\/a><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 270A : Penalty for under-Reporting and misreporting of income-Pendency of appeal before Commissioner (Appeals)-Oder imposing the penalty was not valid-The concerned  Assessing Officer may take further steps in accordance with law after the appeal is disposed by CIT (A) as far as it relates to penalty provisions under Section 270A of the Act-Faceless Assessment Officer was directed to pay a sum of Rs 10,000 from his personal account to \u2018PM Care Fund \u2018.   [S. 144(C)(3), 246A, 275, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31483","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8bN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31483"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31483\/revisions"}],"predecessor-version":[{"id":32291,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31483\/revisions\/32291"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}