234D as per rules if\nany. Give credit to prepaid taxes, if any, after necessary verification.\n(KN. SONKAR)\nAssistant Commissioner of Income Tax - 2(1),\nBhopal\nCopy to the Assessee\n(KIM SONKAR)\nAssistant Commissioner of Income Tax - 2(1),\nBhopal\nCERTIFIED\nDy.Commissioner of Income Tax Circle-5(1)\nBhopal\n4. Thereafter, the AO passed penalty order u/s 271