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Section 44A16 Section 271(1)(b)12 Section 27112 Section 142(1)(iii)8 Section 2504 Section 153A4 Penalty4 Addition to Income4

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

ITA 113/JODH/2023[2013-14]Status: DisposedITAT Jodhpur21 Dec 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 142(1)(iii)Section 153ASection 250Section 271Section 271(1)(b)Section 44A

section 153A. Therefore, the reliance on these decisions by the appellant is found to be misplaced. I.T.A. Nos. 111 to 114/Jodh/2023 6 Assessment Years: 2011-12 to 2014-15 The appellant explained that because of reasonable cause i.e. medical problem with the Authorized Representative, compliance could not be made. However, no such evidence was furnished before the AO during assessment