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2024 (2) TMI 470

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..... 8 - - - Income Tax - Penalty u/s 271(1)(c) - income is computed u/s 115JB by not considering the provisions of Sections 115JB(5) - As decided by HC [ 2017 (5) TMI 1606 - RAJASTHAN HIGH COURT] pena .....

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..... A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. V C Bharathi, Adv. Ms. Niranjna Singh, Adv. Mr. Rohit Verma, Adv For the Respondent : Mr. Sanjay Jhanw .....

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