RANAJEET SINGH,VARANASI vs. INCOME TAX OFFICER, 3(1), VARANASI
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Income Tax Appellate Tribunal, VARANASI BENCH (SMC
Before: SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA:A.M.
(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/ADDL/JCIT(A)-1, Jaipur [for short ‘ld CIT(A)’] vide order dated 09.11.2023 for the AY 2012-13. The assessee has raised the following grounds of appeal:
“1. Because the learned CIT(A) has erred in law as well as on facts in dismissing the appeal without appreciating the facts and circumstances of the case in the correct perspective
Because the learned CIT(A) has failed to appreciate that the addition of Rs 10,11,000/- had been made only on negative presumption against the illiterate farmer assessee who explained the source and movement of the Assessment Yea
The order continues below.
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