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Income Tax Appellate Tribunal, JAIPUR BENCHES,” B”-Bench” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 186 & 187/JPR/2024
vkns'k@ORDER PER BENCH:
The above captioned two appeals have been filed challenging order dated 04.01.2024 passed by Learned CIT(A), as thereby penalty order dated 01.02.2024 passed by the Assessing Officer, in relation to assessment years 2017-18 and 2018-19 has been upheld. As regards the assessment year 2017-18, Assessing Officer imposed penalty of Rs. 2,90,481/- u/s 271AAC(1) of the Income Tax Act, 1961(hereinafter referred to as the “Act”).