Search: penalty u/s 271

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Section 684 Section 1483 Section 1442 Section 271(1)(b)2 Addition to Income2

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

In the result, the appeal of the assessee is partly allowed

ITA 159/JODH/2019[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Section 143(2)Section 144Section 234ASection 234BSection 271(1)(b)

penalty proceedings under Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s 234B of the Act. This being consequential in nature, the AO is directed to allow relief

RANJEET SHARMA,RAWATSAR vs. ITO, WARD NOHAR,, HANUMANGARH

In the result, the appeal of the assessee is allowed