144 judgment has been done

my client declared extra 1 cr sale from return income now department send penalty orders under sec 270a buy now I want to do appeal against improper judgment by department and sale is not my client is it possible even client accept in best judgment.
Replies (2)
Not possible,,, if u r client declared 1 cr earlier than liable to penalty
Madam, your query is not clear. could you please elaborate it? such as what was reported in ITR? and what was accepted during assessment proceedings? why the assessment was made under 144?

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