PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT
ITA 79/RJT/2022[2011-12]Status: DisposedITAT Rajkot30 Apr 2025AY 2011-12
For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40
194H of the Income tax Act 1961. Therefore the\nclaim of payment of commission amounting to Rs.3,00,000/- was disallowed\nand added to the total income of the assessee. In respect of this addition, penalty\nu/s 271(1)(c) was also initiated for concealment of income by furnishing\ninaccurate particulars of his income.\n18. During the penalty proceedings
