MAYA RATHORE,JAIPUR vs. ASSESSING AUTHORITY, JAIPUR

In the result, the appeal filed by the assessee is partly allowed

disallowed the\nclaim of taxation u/s 115BAC and calculated tax on the basis of old tax regime.In any\nevent, it is not a mandatory requirement for filing of Form No.10IE but directory in\nnature. The Form No.10IE was very much available with the CPC and the CPC ought to\nhave considered the same allowing the benefit of New Tax RegimeThe

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

disallowed by the\nAssessing Officer. Accordingly, we hold that the explanation offered by the assessee\nduring penalty proceedings was acceptable which was wrongly rejected by the AO and\nthe Commissioner of Income Tax(A) and penalty was not imposable on the assessee in\nthis regard and we cancel the penalty orders. Thus, ground nos. 1, 2

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

disallowed by the\nAssessing Officer. Accordingly, we hold that the explanation offered by the assessee\nduring penalty proceedings was acceptable which was wrongly rejected by the AO and\nthe Commissioner of Income Tax(A) and penalty was not imposable on the assessee in\nthis regard and we cancel the penalty orders. Thus, ground nos. 1, 2

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

disallowed by the\nAssessing Officer. Accordingly, we hold that the explanation offered by the assessee\nwas acceptable which was wrongly rejected by the AO and the\nCommissioner of Income Tax) and penalty was not applicable on the assessee in\nthis regard and we cancel the penalty orders. Thus, ground nos. 2 and 3 of the\nassessee are allowed.\n5.3

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

80D, 80DD and 80G etc.). However, the given notice u/s 133(6) in no\nmanner shows (or alleges) that some wrong claim was made by the assessee\nwith a view to conceal and/or to furnish inaccurate particulars. The notice simply\nrequired the assessee to provide certain information related to/ in support of the\ndeductions claimed. It is not the case

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

80D, 80DD and 80G etc.). However, the given notice u/s 133(6) in no\nmanner shows (or alleges) that some wrong claim was made by the assessee\nwith a view to conceal and/or to furnish inaccurate particulars. The notice simply\nrequired the assessee to provide certain information related to/ in support of the\ndeductions claimed. It is not the case