RAKESH KUMAR AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD 4(4), JAIPUR, JAIPUR
In the result, the appeal filed by the assessee is allowed
ITA 330/JPR/2022[2012-2013]Status: DisposedITAT Jaipur06 Mar 2023AY 2012-2013
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Vishal Gupta (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 133(6)Section 147Section 148Section 217BSection 271B
capital loss on account of trading in securities. The Ld. A.O also allegedly issued two show cause notices for imposing penalty under Section 271B (Paper Book
Page 15 & Pages 16-17). However, one of the show cause notice allegedly dated 20.12.2019 was not uploaded on portal and was also not served in hard copy. The copy of screenshot of portal
