MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR
In the result, appeal of the assessee is allowed
ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12
Bench: Date Of Hearing.
Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E
153A read with section 143(3) of the IT Act,
1961 dated31.10.2017. Hence the matter was referred to Joint Commissioner for imposition of penalty under section 271E of the IT Act, 1961. The JCIT issued show cause notice under section 271E of the IT Act, 1961 dated 08.02.2018 to the assessee to show cause as to why penalty under section
