ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,
In the result, the levy of penalty is cancelled and the appeal of the appellant is allowed
ITA 196/JAB/2016[2012-13]Status: FixedITAT Jabalpur20 Sept 2023AY 2012-13
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleacit, Vs. Shri Jammu Beg, Satna, M/S Mirza Transport, Madhya Pradesh. Main Road, Waidhan, Singrauli. Madhya Pradesh.
For Appellant: NoneFor Respondent: Shri Shravan Kumar Gotru, CIT-DR
Section 143(2)Section 143(3)Section 269SSection 271D
disallowed the accounting charges paid u/s 40(a)(ia) and added entire amount u/s 68 and imposed penalty under Sections 271Dand 271E
