DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER
In the result, the appeal of the assessee is allowed
ITA 170/JODH/2022[2017-18]Status: DisposedITAT Jodhpur11 Aug 2023AY 2017-18
Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”
Section 143(3)Section 270ASection 271(1)(C)Section 274Section 80G
e-filed its Return of Income u/s 139(1) on 03-08-2017 vide acknowledgement No. 123233250030817 declaring total income at Rs. 948820/-. Later assessee has revised his return on 04.10.2017 vide
Deepak Kumar Rajoria vs. ITO acknowledgement No 230940210041017 declaring total income of Rs.429620/- The case was selected for complete scrutiny through CASS for the following reason-
1. Large