JAGDISH CHANDRA CHHAPARWAL,BHILWARA vs. ITO, WARD-5, BHILWARA
In the result, the appeal filed by the assessee is allowed
ITA 3/JODH/2022[2011-12]Status: DisposedITAT Jodhpur21 Mar 2023AY 2011-12
Bench: Shri Kul Bharatshri Manish Boradjagdish Chandra Chhaparwal, Vs Ito, House No.D-500/01, Nehru Ward-5, Road, Sanjay Colony, Bhilwara- Bhilwara, Rajasthan-311001 (Rajasthan) (Appellant) (Respondent) Pan No. Ahppc6573N Assessee By Shri Goutam Chand Baid, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement
Section 147Section 271BSection 271FSection 44A
section 44AB for the assessment year 1994-95 could not be sustained as the assessee was under a bonafide belief that it did not have to get its accounts audited. Necessary direction to delete the penalty u/s 271F imposed by Ld. AO and sustained by Ld. CIT(A) may kindly be issue.
2. That on the facts
