Rajasthan High Court - Jaipur
K.P. Singh Bhadoria Contractor vs Deputy Commissioner Of Income Tax ... on 8 April, 2019
Bench: Mohammad Rafiq, Goverdhan Bardhar
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Income Tax Appeal No.11/2019
K.P. Singh Bhadoria Contractor
----Appellant
Versus
Deputy Commissioner Of Income Tax Central Circle-3
----Respondent
For Appellant(s) : Mr. Siddharth Ranka HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 08/04/2019 Heard learned counsel for the appellant. The appeal is admitted on the following substantial question of law:
Whether in the facts and in the circumstances of the case the ITAT was right in law in levying penalty under Section 271AAB(1)(b) of the Income Tax Act, 1961 on the additional income voluntarily and suo-motu offered by the assessee in the income-tax return filed by it and when such additional income does not represent undisclosed income of the assessee?
Issue notice to the respondent.
(GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ), Acting CJ //Jaiman//52 (Downloaded on 27/06/2019 at 11:05:07 PM) Powered by TCPDF (www.tcpdf.org)