2013 (7) TMI 85

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....atter has already been considered and decided by this Court in Commissioner of Income Tax vs. Jitendra Singh Rathore reported in (2013) 257 CTR (Raj.) 18. Para 10 of the above referred judgment is reproduced, as under :- "10.In view of the above, our answer to the formulated question of law is that even when the authority competent to impose penalty under s.271D was the Jt.CIT, the period of limi....