In the result, the Appeal of the Assessee in ITA No
Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi
Section 1444B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Jaspal Singh Vs. ITO Consequent to the assessment order an order of penalty also came to be passed on 26/08/2024 u/s 271(1)(c) of the Act. Aggrieved by the assessment order and order of penalty, Assessee preferred two Appeals before