PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL
ITA/90/2020HC Rajasthan21 Feb 2024
Bench: AVNEESH JHINGAN,SHUBHA MEHTA
Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274
271(1) (c), the
AO has not marked the specified limb for which the penalty notice is
issued, although, penalty was also imposed for furnishing inaccurate
income as per the penalty order by the AO.
4.
For the sake of convenience, it will be apposite to refer to the
facts of ITA No. 90/2020. Shorn of all necessary details