BHARATBHAI RAVATBHAI KHACHAR,RAJKOT vs. THE ITO, WARD 1(2)(1), RAJKOT, RAJKOT
In the result, the appeal filed by the assessee is allowed, for statistical\npurpose
ITA 263/RJT/2024[2016-17]Status: DisposedITAT Rajkot06 May 2025AY 2016-17
For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 269Section 269SSection 271D
269 SS should\nnot be invoked. Again, the appellants case is clearly distinguishable as in his case the\nentire payment is in cash and to that extent taking recourse to the decision of the\nHonourable Chennai tribunal is not in order.\n9. In view of the above discussion, I find no infirmity in the action of imposing penalty\nu/s 271D
