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Section 26316 Section 234E6 Section 2005 Section 80I4 Section 143(3)3 Section 200A3 Revision u/s 2632 Deduction2

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

2)(k) of the Act. However, the statute made it clear that before imposing of such penalty, the assessee should be given an opportunity of being heard. In terms of Section 273B, if the assessee is able to prove that there is reasonable and sufficient cause for the default, penalty shall not be imposed. However, by incorporating Section 234E, late

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

O.S. MOTORS PVT. LTD.,JODHPUR` vs. PRINCIPAL COMMISSIONER OF INCOME , JODHPUR

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER