“Section 34(4)”

Section References (mined)Section 34Section 34(4)2 judgments

SUNIL KUMAR GOYAL ,NEEMUCH vs. DY COMMISSIONER OF INCOME-TAX, UDAIPUR

ITA 363/JODH/2024[2012-13]Status: DisposedITAT Jodhpur29 Sept 2025AY 2012-13

For Appellant: Shri Subhash Deshpande, C.AFor Respondent: Smt. Ayushi Sharma, JCIT-DR

also failed to address this omission. Therefore, the Tribunal found it appropriate to remand the matter to the Assessing Officer.", "result": "Remanded", "sections": ["Section 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963"], "issues": "Whether the Assessing Officer and CIT(A) properly considered the documents submitted by the assessees

LEARNING UNIVERSE LLP,NEW DELHI vs. DDIT , DDIT CPC BANGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1828/PUN/2024[2023-24]Status: DisposedITAT Pune12 Dec 2024AY 2023-24

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24

For Appellant: Shri Abhinav Jain (through virtual)For Respondent: Shri Ramnath P Murkunde

Section 139Section 139(1)Section 143(1)Section 250Section 34(4)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA