Shri Deepak Khanna, Jaipur vs. Pr.CIT-2, Jaipur
In the result, the appeal of the assessee is allowed
ITA 19/JPR/2021[2016-17]Status: DisposedITAT Jaipur07 Sept 2022AY 2016-17
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 44ASection 80C
…(SC) Commissioner of Income-tax, Bhopal Vs. Ralson Industries Ltd. • [1975] 99 ITR 375(DELHI) Gee Vee Enterprises Vs. Additional Commissioner of Income-tax • [2000] 108 Taxman 464 (Madras) Commissioner of Income-tax Vs. Seshasayee Paper & Boards Ltd. • [2006] 101 ITD 405(MUM.) Arvec International Vs. Additional Commissioner of Income-tax, Range 19(1), Mumbai 14. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of applicable legal position and judicial decision relied upon by the parties. In the facts of the present case, the Pr. CIT has exerci…