THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH
In the result, the appeal filed by the Revenue is dismissed
ITA 350/RJT/2017[2013-14]Status: HeardITAT Rajkot24 Jun 2022AY 2013-14
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.350/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.
For Appellant: Shri Hersh Samirbhai Jani, A.RFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 10ASection 115JSection 271(1)(c)
271(1)(c) of the Act for ₹ 81,39,539/- being hundred percent of tax sought to be evaded on account of concealment of particulars of income.
4. At the outset, we note that the learned CIT-A in his order dated 24th February
2020 has deleted the penalty by observing as under:
As the underlying assessment order alongwith agitated
