Manohar Singh, Jodhpur vs Ito, Ward-1(3),, Jodhpur on 4 October, 2023
Shri Manohar Singh vs. ITO
7.6 Ground no. 7 raised by the assessee is for levy of interest. The same
being mandatory and consequential in nature the same is also dismissed.
7.7 Ground no. 8 raised by the assessee is initiation of the penalty by the
ld. AO, as at this stage there is no information as to whether the penalty is
levied or not and the said order levying the penalty is not disputed before us
the ground raised being premature at this stage and thus, stands dismissed.
7.8 Ground no. 9 being general ground it does not require any
adjudication and the same is not required to be adjudicated.