INCOME TAX OFFICER, PALI vs. KUSHAL CHAND DAGA (HUF), PALI

ITA 73/JODH/2026Status: DisposedITAT Jodhpur01 September 2026AY 2013-1412 pages

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Income Tax Appellate Tribunal, “DB” BENCH JODHPUR

For Appellant: Mr. Amit Kothari, CA (Physically)
For Respondent: Ms. Nidhi Nair, Add. CIT-DR (Physically)
Hearing: 03.08.2026Pronounced: 01.09.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the Revenue is directed against the order dated 25.11.2025 passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, [hereinafter referred to as "the CIT(A)"]under section 250 of the Income-tax Act, 1961[hereinafter referred to as "the Act"], for the assessment year 2013-14. By the impugned order, the learned

2 Kaushal Chand Daga (HUF) CIT(A) deleted the addition of Rs.16,21,960/- made by the Assessing Officer under section 69A read with section 115BBE of the Act by denying exemption claimed by the assessee under section 10(38) of the Act.

2.

The Revenue has raised

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