ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD
In the result, the appeal of the revenue is dismissed
ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18
Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K
Section 142(1)Section 143(2)Section 143(3)Section 40
sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order.
9 The fifth ground of appeal is as under
"The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C)
9.1 The initiation of penalty is not appealable. The ground
