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Section 271E9 Section 271C6 Section 2504 Limitation/Time-bar4 Section 153A3 Section 143(3)3 Section 269T3 Section 275(1)(c)3 Addition to Income3 Section 246

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

264. However, the present case is not subject to revisionary proceeding. Therefore, the clause is also not applicable for calculating period of limitation for imposing penalty. 3 (c) This clause is residuary clause and applicable when above both clause are not applicable. Since the clauses (a) and (b) of sub-section (1) 11 Shri Manish Sharma, Kota. of section

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

ITO, TDS-2, JODHPUR, JODHPUR vs. RAJENDRA KUMBHAT, HUF, JODHPUR

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR