SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE
In the result, assessee’s appeal is allowed
ITA 252/IND/2017[2008-09]Status: DisposedITAT Indore24 Nov 2022AY 2008-09
Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani
For Appellant: Shri Sumit Nema, Sr. Advocate with Shri Gagan TiwariFor Respondent: 28.09.2022
Section 132Section 132(4)Section 143Section 143(1)Section 271ASection 271DSection 274Section 41(1)
271D r.w.s. 274 of the Act was issued upon the assessee:
“Whereas in the course of proceedings before me for the Assessment Year 2008-
09; it appears to me that you have contravened the provisions of section 132(4) during the relevant previous, year. Failure to comply with the provisions of section 132(4) attracts penal, provisions of section 271AAA
