VIDYA DEVI,KARNAL vs. ITO WARD - 4, KARNAL
In the result, the appeal of the assessee is allowed and the AO is directed to delete the addition
ITA 7529/DEL/2019[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12
Bench: Shri C. M. Gargvidya Devi, Vs. Ito, Vill. Kailash, Po Tikri, Ward-4, Karnal, Haryana Karnal (Appellant) (Respondent) Pan: Fcbpd4813A Assessee By : Shri Satyam Aneja, Adv Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 16/03/2023 Date Of Pronouncement 17/04/2023
For Appellant: Shri Satyam Aneja, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 12Section 147Section 2Section 2(47)Section 45Section 47Section 51Section 56(2)(ix)
…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI Before Shri C. M. Garg, Judicial Member Vidya Devi, Vs. ITO, Vill. Kailash, PO Tikri, Ward-4, Karnal, Haryana Karnal (Appellant) (Respondent) PAN: FCBPD4813A Assessee by : Shri Satyam Aneja, Adv Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 16/03/2023 Date of pronouncement 17/04/2023 O R D E R This appeal filed by the assessee is directed against the order dated 30.07.2019 of the Ld. CIT(A), Karnal relating to Assessment Year 2011-12. 2. The assessee has raised the following grounds of appeal:- “1. The ld CIT(A) has grossly erred in upholding the a…