Search: penalty u/s 271

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Section 271(1)(c)13 Section 153A3

VINOD (RATAN) SUHALKA,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

ITA 241/JODH/2019[2007-08]Status: PendingITAT Jodhpur05 Jan 2023AY 2007-08

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 274 r.w.s. 271 of Act which has been issued in plain printed form without ticking / marking the applicable clause as well as without striking-off the irrelevant limb. This conclusion draws all the more strength upon perusal of penalty order wherein penalty has finally been levied on both the limb which is evident from para-18 of the penalty