SH. SANJEEV SINGH,KARNAL vs. PR. CIT, KARNAL
In the result, the appeal filed by the assessee is allowed
ITA 1781/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Apr 2019AY 2011-12
Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Sanjeev Singh, Vs Pr. Cit, 861, Sector-9 U.E, Karnal. Karnal. Pan: Chkps0618H (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Shri Somil Aggarwal & Sobhit Revenue By : Shri Kanwaljit Singh, Cit, Dr Date Of Hearing : 13.02.2019 Date Of Pronouncement : 24.04.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 3Rd February, 2016 Passed U/S 263(1) Of The It Act, 1961 By The Pcit, Karnal, Relating To Assessment Year 2011-12. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 6Th July, 2011 Declaring Total Income Of Rs.1,58,105/- & Agricultural Income Of Rs.5 Lakhs. The Assessing Officer Completed The Assessment U/S 143(3) On 10Th January, 2014 Determining The Total Income Of The Assessee At Rs.6,30,545/- & Agricultural Income Of Rs.5 Lakhs. Subsequently, The Ld.Cit Issued
For Appellant: Dr. Rakesh GuptaFor Respondent: Shri Kanwaljit Singh, CIT, DR
Section 143(3)Section 263Section 263(1)
…(ii) Maxpak Investment Ltd. vs. ACIT (2006) 104 TTJ 0881 (Del); (iii) Anil Aggarwal vs. DCIT (2004) 90 TTJ 0946 (Chd.); (iv) Ganesh Builders vs. CIT (2013) 158 TTJ 0801 (Jodhpur); (v) Colourcraft vs. ITO (2007) 107 TTJ 0800 (Mum); and (vi) SSI vs. DCIT (2004) 85 TTJ 1049 (Chennai). 5. The ld. counsel for the assessee also relied on the decision of the Tribunal in the case of Shri Gaurav Bhatia vs. CIT, ITA No.1730/Del/2013, order dated 13.04.2017. 6. He submitted that the Assessing Officer in the order passed u/s 143(3)/263 vide order dated 9th December, 2016 has already accepted the issue of contra entry and no…
