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Section 271D5

JAGDISH CHANDRA SUWALKA,JAIPUR vs. JCIT, RANGE-7, JAIPUR

In the result, appeal of the assessee is allowed

ITA 376/JPR/2022[2015-16]Status: DisposedITAT Jaipur28 Apr 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Ms Monisha Choudhary (Addl. CIT)

Section 143(1)Section 143(2)Section 143(3)Section 269SSection 271DSection 44A

271C passed by the Addl. CIT on 18th Aug., 2010 was barred by limitation.” 1.2.4 In Lodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778(DPB 29-33)it was held as under: “Penalty under ss. 271D and 271E—Limitation under s. 275— Applicability of cl. (a) or cl. (c) of s. 275(1)—Provisions