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Income Tax Appellate Tribunal, BANGALORE BENCHES “ B ” BENCH: BANGALORE
Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALE
PER SHRI PAVAN KUMAR GADALE, JM :
The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals), Hubli passed u/s 201(1) and 201(A) r.w.s. 254 and 250 of the Income Tax Act, 1961.
The assessee has raised the following grounds of appeal as under :