Search: penalty u/s 271

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Section 271E9 Section 153A3 Section 269T3 Section 143(3)2

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12

Bench: Date Of Hearing.

Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E

271D was issued by prescribed authority on 24.03.2009 – Further, penalty order was passed on 29.09.2009 – Whether where Assessing Officer had initiated penalty proceedings in his/her assessment order, said date was to 13 Shri Manish Sharma, Kota. be taken as relevant date as far as section 271(1)(c) was concerned and not date on which SCN was issued – Held