Search: penalty u/s 271

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Section 234A4 Section 143(3)2 Section 1542 Section 153A2

SHRI RAHENDRASINH P. JADEJA,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed

ITA 562/RJT/2014[2008-09]Status: DisposedITAT Rajkot01 Feb 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकरअपीलसं./Itano.562/Rjt/2014 िनधा"रणवष"/Asstt. Year: 2008-2009 Shri Rahendrasinh P. Jadeja, D.C.I.T, Pradhuman Villa, Vs. Central Circle-2, Opp. Neel Da Dhaba, Rajkot. Kalawad Road, Rajkot. Pan: Abopj5431H

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri JeetendraKumar, CIT. DR

Section 132Section 132BSection 140ASection 143(3)Section 153ASection 154Section 234A

140A of the Act. 3.5 The assessee again filed a rectification application u/s 154 of the Act, dated 21/02/2013, requesting to rectify the interest charge u/s 234A, 234B and 234C of the Act. 3.6 However, the AO in the rectification application held that the cash seized during the search could not be treated as prepaid taxes. Therefore the seized cash