MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)

3 Assessment Year: 2016-17 Manish Jaiswal vs. Addl. CIT unjustified. Copy of return filed by the seller was also submitted in support of the contention. I have perused the penalty order and the submissions made by the appellant. The submission of the appellant that since the seller has disclosed the income in his return filed for the year under