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

capital gains to tax, penalty imposed under section 271D was\nunsustainable in law”\n9. We have gone through carefully the submission on behalf of the assessee and\nvarious facts of the case including findings of the Ld.CIT(A), where the order of\nthe AO was confirmed, and other material brought on record. We note that the\npenalty levied u/s. 271D

SHRI SACHIN MAROTRAO RANGARI,RAJKOT vs. THE ACIT CIR-1, GANDHIDHAM, GANDHIDHAM

In the result, the grounds raised by the Assessee is allowed and the appeal filed by the assessee is hereby allowed