INCOME TAX OFFICER, WARD 1(3), JABALPUR vs. SHRI SUDHIR KUMAR RAWAT, JABALPUR
ITA 63/JAB/2019[2010-11]Status: DisposedITAT Jabalpur23 Jun 2022AY 2010-11
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Sapan Usrethe, Advocate &For Respondent: Shri Ravi Mehrotra, Sr. DR
Section 269Section 269SSection 271D
269-T and, further, of it being not a loan or deposit within the meaning of s. 269SS/T. That is, accepts the plea in respect of a penalty u/s. 271E, justifying it on the basis that the bar on the acceptance of cash against the sale of immovable property was effective 01/6/2015. Though he does mention at para