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1 result for “penalty u/s 271”+ Section 202clear

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Section 2633

PAWAN KUMAR JAIN ,HANUMANGARH vs. PR. CIT-1, JODHPUR

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

ITA 30/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Sept 2021AY 2016-17

Bench: Us.

For Appellant: Shri Rajendra Jain (C.A.)For Respondent: Smt. Sanchita Kumar (CIT) a
Section 143(3)Section 263

202/- which was rounded off as Rs. 9,00,000/-. 8. It was submitted that in these facts, it was therefore not correct to say that the amount was Rs. 21,63,310/- and Rs. 16,26,405/- is the amount of advance given and it was Rs. 8,00,000/- and Rs. 9,00,000/- only which could have