LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR
In the result, the appeal of the assessee is allowed
ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F
made by the Supreme Court in paragraph 18, which reads thus :
"18. It will be seen that the definition of "assessee" contained in section 4(3)(a) of the Central Excises and Salt Act is similar to the definition of assessee contained in the Indian Income-tax Act, 1922. Under
