JAIPUR JEWELLERY SHOW,JAIPUR vs. ACIT-DCIT CIRCLE (EXEMP.), JAIPUR, JAIPUR
In the result, the appeal of the assesee is allowed for statistical purposes
ITA 164/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Jun 2024AY 2012-13
Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 11Section 12ASection 143(3)Section 250Section 264
return filed the exemption u/s 11 was not claimed by the assessee due to misconceived notion of applicability of provision to Section 2(115) of the Act. It is noted that during the course of assessment proceedings, the assessee made a request to grant exemption u/s 11 of the entire
