M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT
In the result, the appeal filed by the Assessee is hereby allowed
ITA 172/RJT/2019[2013-14]Status: DisposedITAT Rajkot27 Sept 2023AY 2013-14
Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
Section 10(34)Section 271Section 271(1)(c)
239 ITR 914 (Mad) of income where the assessee surrendered certain amount to assessment because it was unable to substantiate its claims with necessary vouchers
4
SupremeCourt Hindustan has held that there would be no s. 271 (l)(c)
Steel Ltd vs State Of Orissa penalty for a "bona fide/ inadvertent/ human on 4 August, 1969
error"
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