RUPESH TAMBI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR
In the result, the appeal of the assessee is Partly allowed
ITA 1470/JPR/2024[2015-16]Status: DisposedITAT Jaipur29 Oct 2025AY 2015-16
For Appellant: Shri S. R. Sharma, CA &For Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 1Section 132Section 133ASection 271Section 271A
defaulter and\nthat a deterrent must be imposed to discourage the repetition of the offence. In the case\nof proceeding under Section 27(1)(a), however, it seems that the intention of the\nlegislature is to emphasise the fact of loss of revenue and to provide a remedy for such
