C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY
ITA/185/2013HC Rajasthan17 Sept 2019
Bench: SANGEET LODHA,VINIT KUMAR MATHUR
For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD
80,772/- for the years 1987-88 to 1993-94 was imposed in
the year 1996-97 section 45A of the KGST Act, 1963. This Court, by
an order on a stay petition filed by the assessee, directed payment of
Rs.52 lakhs towards the penalty so imposed. The assessing officer
disallowed the claim for deduction of the amount paid towards
