DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1
In the result, the appeal filed by the assessee is allowed
ITA 169/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13
Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)
For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 194ASection 194A(3)(iii)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40
272A(1)
Refused or failed to:
(a)
Answer questions.
(b)
Sig. Statements.
(c)
Attene to give evidence or produce books of accounts etc. in compliance with summons under section 131(1).
(d)
Apply for allotment of permanent account number in term sof
Section 139A.
You are hereby requested to appear before me on 21-03-2014 at Room