UMMAID MAL SINGHVI,JODHPUR vs. ACIT, CENTRAL CIRCLE-2, JODHPUR
Accordingly, legal ground raised by the assessee is allowed for statistical purpose
ITA 14/JODH/2020[2008-09]Status: DisposedITAT Jodhpur07 Aug 2023AY 2008-09
Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2008-09 Shri. Ummaid Mal Singhvi, Acit, C/O Rajendra Jain Advocate, Vs Central Circle-2, 106 Akshay Deep Complex, 5Th Jodhpur B Road, Sardarpura, Jodhpur Pan: Abpps7429D Appellant / Assessee Respondent / Revenue Assessee By Shri Rajendra Jain, Advocate Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 07.08.2023 Date Of Pronouncement 07.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Udaipur Dated 30Th September, 2019 For Assessment Year 2008-09 Emanating From The Penalty Order Under Section 271Aaa Of The Income Tax Act Passed By Assistant Commissioner Of Income Tax, Circle-2, Jodhpur. The Assessee Has Raised The Following Grounds Of Appeal : Ummaid Mal Singhvi
Section 139(1)Section 271ASection 50C
42,000/- computed on the basis of valuation report obtained as per direction of worthy CIT(A) is erroneous as no order giving effect to the order of Hon'ble Tribunal or revising the order giving appeal effect of order of worthy CIT(A). Thus the imposition of penalty without making the addition in the income is erroneous and without
