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Case Law Details

Case Name : Sh. Sangram Ram S/o Dharma Ram Vs ITO (ITAT Jodhpur)
Appeal Number : ITA Nos. 119 & 120/Jodh/2022
Date of Judgement/Order : 20/01/2023
Related Assessment Year : 2010-11
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Sh. Sangram Ram S/o Dharma Ram Vs ITO (ITAT Jodhpur)

ITAT Jodhpur held that penalty under section 271(1)(b) of the Income Tax Act not imposable for non-compliance of section 142(1) of the Income Tax Act.

Facts- The assessee is an individual and receives in

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