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Case Law Details

Case Name : Lalit Kumar Kalwar Vs ITO (ITAT Jaipur)
Related Assessment Year : 2013-14
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Lalit Kumar Kalwar Vs ITO (ITAT Jaipur)

In the case of Lalit Kumar Kalwar Vs ITO, the quantum appeal was allowed by the ITAT Jaipur. The appeal challenged the validity of the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961.

The appellant claimed a deduction under Section 54F of the Act, which was denied by the assessing officer. The denial of the deduction resulted in the levy of a penalty of Rs. 4,17,900. The appellant appealed against the penalty to the Commissioner o

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