DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR vs. M/S. GUPTA K.N. CONSTRUCTION, JAIPUR
In the result, the appeal of the Revenue is dismissed
ITA 748/JPR/2018[2012-13]Status: DisposedITAT Jaipur08 Aug 2018AY 2012-13
For Appellant: NoneFor Respondent: Shri J. C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@
Section 271(1)Section 271(1)(c)
penalty u/s 271(1)(c) by relying on judicial pronouncement of cases wherein the facts are completely distinct from the facts of the case of the assessee.”
2. None appeared on behalf of the assessee. The ld. D/R has submitted
that the tax effect involved in the Revenue’s appeal comes to Rs 11,03,380/-
less than
