ITO, TDS-2, JODHPUR, JODHPUR vs. RAJENDRA KUMBHAT, HUF, JODHPUR
In the result, the appeal of the Revenuebearing ITA No
ITA 34/JODH/2020[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 246Section 246ASection 250Section 253Section 271CSection 274Section 275(1)(c)
TDS), Jodhpur and submissions of the appellant. There are two issues to be adjudicated upon; firstly, whether the penalty is time barred and secondly. whether the AO was right in imposing the penalty of Rs.6,000/-. To appreciate issue in better perspective, it is imperative to recapitulate the S.275 which is reads as under:-
Bar of limitation for imposing penalties
