FARMAN KHAN,CHAKSU vs. INCOME-TAX OFFICER WARD 7(3), JAIPUR
In the result, the appeal of the assessee is allowed
ITA 590/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Dec 2023AY 2017-18
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Ashish Sharma, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CITa
Section 269Section 269SSection 271DSection 273B
Steel Ltd. v. State of Orissa, 83 ITR 26 (Supreme Court):-
“For failure to register as a dealer: section 9(1), read with section 25(1)(a) of the Act. But the liability to pay penalty does not arise merely upon proof of default in registering as a dealer
