2024 (10) TMI 1290

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..... - Whether TPO did not possess the requisite jurisdiction to initiate penalty proceedings and its imposition subsequently on 16.01.2015? - as decided by HC [ 2018 (10) TMI 298 - DELHI HIGH COURT] since event of default occurred in March, 2014 i.e. well prior to the date of coming into force the amendment (i.e. 01.10.2014), the impugned order was wholly without jurisdiction. HELD THAT:- This petitio .....

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..... andrashekhara Bharathi, Adv., Mr. Raj Bahadur Yadav, AOR, Mr. Zoheb Hussain, Adv., Mrs. Gargi Khanna, Adv. And Mrs. Aakansha Kaul, Adv. For the Respondent(s) : Ms. Mahua Kalra, AOR ORDER Delay condoned. This petition is covered by a decision of this Court in the case of Virkey Chacko v. Commissioner of Income Tax (1993) 203 ITR 885 (SC). Hence, the Special Leave Petition is dismissed. Pending appl .....

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