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“Section 142(1)”

Section References (mined)Section 142Section 142(1)15,051 judgments

The decision most relied on for Section 142(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 142(1)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Sumati Dayal v. CIT
214 ITR 801 · 1995 · Supreme Court
1,967
citing judgments

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

CIT v. Durga Prasad More
82 ITR 540 · 1971 · Supreme Court
1,579
citing judgments

Tax authorities must judge evidence using the test of human probabilities and consider the apparent as real until there are reasons to believe it is not. They can rely on circumstantial evidence and the preponderance of probabilities to determine the genuineness of transactions.

Judgments citing Section 142(1)

Shri Prashant Jentilal Ramani, Rajkot vs. The ITO 3 (1) (3), Rajkot

In the result, these Tax Appeals are also allowed

ITA 153/RJT/2023[2010-11]Status: DisposedITAT Rajkot20 Sept 2023AY 2010-11

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And

Shri Prashant Jentilal Ramani, Rajkot vs. The ITO 3 (1) (3), Rajkot

In the result, these Tax Appeals are also allowed

ITA 152/RJT/2023[2010-11]Status: DisposedITAT Rajkot20 Sept 2023AY 2010-11

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And

Ghanshyam Gupta, 8, Dashera Kothi, Govind Nagar, Jaipur vs. ITO, Ward 5 (1) Jaipur

In the result, the appeal of the assessee is allowed

ITA 246/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Sept 2023AY 2017-18

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Ms. Suhani Maharwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 115BSection 133Section 142(1)Section 143(2)Section 69A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U

Shri Naresh Kumar Choudharythrough Legal Heir Sunita Choudhary, Jaipur vs. ACIT, Central Circle 3, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposed

ITA 191/JPR/2023[2010-11]Status: DisposedITAT Jaipur20 Sept 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Prateek Kedwat &For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 12ASection 142(1)Section 143(2)Section 144Section 147Section 148Section 282

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh

Gayatri Devi, Jaipur vs. PCIT(Central), Jaipur

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR
Section 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 263

proceedings under section 263 could not be invoked - It was found that Assessing Officer during course of assessment proceedings had issued notice under section 142(1), along with a questionnaire and directed assessee to furnish documents and evidences of sale transactions of shares and assessee had given point wise reply

Rhythm Polymers Pvt. Ltd., New Delhi vs. Pr, CIT Delhi-7, Delhi

In the result, appeal of the assessee is allowed

ITA 423/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Sept 2023AY 2015-16

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year 2015-16

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 56(2)(vii)

selected for limited scrutiny under CASS. Notice under section 143(2) dated 16.03.2016 was issued and saved upon the assessee. Further, notice under section 142(1) along with questionnaire was issued on 13.02.2017. In response thereto, the assesee filed necessary details which were placed on record. After duly verifying ... 1) of the Act. Subsequently, the case was selected for limited scrutiny under CASS. Statutory notice was issued. Questionnaire along with notice under section 142(1) was also issued (Copy at page 21-22 of Paper Book) enclosing therewith copy of AIR/ITS data. Query No. 18 of the questionnaire required

M/S. J.K. Jewellers, Bharuch vs. The ACIT, Circle-1, Bharuch

In the result, ground No.3 raised by the Revenue, is dismissed

ITA 443/SRT/2018[2014-15]Status: DisposedITAT Surat19 Sept 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

The ACIT, Circle-1, Bharuch vs. M/S. J.K. Jewellers, Bharuch

In the result, ground No.3 raised by the Revenue, is dismissed

ITA 440/SRT/2018[2014-15]Status: DisposedITAT Surat19 Sept 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

Vivek Kumar Singh, Rewa vs. ITO Ward Singrauli, Singrauli

In the result, the appeal filed by the assessee is allowed

ITA 54/JAB/2023[2017-18]Status: DisposedITAT Jabalpur18 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevivek Kumar Singh, Vs. Ito, 14/357, Sanjay Nagar Singrauli, Rewa-486001, Madhya Pradesh. Madhya Pradesh.

For Appellant: NoneFor Respondent: Shri Shiv Kumar. Sr.DR
Section 142(1)Section 144Section 2Section 272ASection 272A(1)(d)Section 274(2)Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

Smt Seema Devi Bakliwal, Chhindwara vs. ITO, Ward-1, Chhindwara

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

ITA 30/JAB/2023[2017-18]Status: DisposedITAT Jabalpur18 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesmt Seemadevibakliwal, Vs. Ito, Ward-1, Near Subjimandi, Nagpur Road, Budhwari Bazar, Chindwara-480001, Chindwara-480001, Madhyapradesh. Madhyapradesh. Pan/Gir No. : Afkpb8628Q Appellant .. Respondent Appellant By : Shri.Rahul Bardia.Fca.Ar Respondentby : Shri Rajesh Kumar Gupta. Sr.Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 18.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 143(3) & 250 Of The Act.The Assessee Has Raised The Following Grounds Of Appeal As Under:

For Appellant: Shri.Rahul Bardia.FCA.ARFor Respondent: Shri Rajesh Kumar Gupta. Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 54Section 54B

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

M/S Satyendra Textile, 826, Jawaharganj, Jabalpur vs. Income Tax Officer, Ward 1(1), Jabalpur

In the result, the appeal filed by the assessee is partly allowed

ITA 87/JAB/2022[2017-18]Status: DisposedITAT Jabalpur18 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalem/S Satyendra Textiles, Vs. Ito, Ward (1)(1), 826, Jawahrganj, Jabalpur-482001, Jabalpur-482002, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Abjfs4792D Appellant .. Respondent Appellant By : Shri Poonam Chand Jain.Ar Respondentby : Shri Rajesh Kumar Gupta. Sr.Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 18.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A) Passed U/S 143(3) & 250 Of The Act.

For Appellant: Shri Poonam Chand Jain.ARFor Respondent: Shri Rajesh Kumar Gupta. Sr.DR
Section 143(3)Section 148Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

Assistant Commissioner of Income Tax C 2(1), Jabalpur vs. Shri Rakesh Jaishwal, Jabalpur

In the result, the appeal is partly allowed

ITA 35/JAB/2018[2008-09]Status: DisposedITAT Jabalpur18 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleacit, Circle 2(1), Vs. Shrirakeshjaiswal, Annexe Building, Bunglow No. 6, Aayakar Bhawan, Civil Lines, Napier Town, Jabalpur-482001, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aefpj7779E Appellant .. Respondent Assessee By : Shri.Sanjay Seth Ca & Shri.Sachin Vajpayee, Adv.Ar Revenue By : Shri.Rajesh Kumar Gupta. Sr. Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 18.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-1,Jabalpur Passed U/S 143(3) R.W.S 147 & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Sanjay Seth CA &For Respondent: Shri.Rajesh Kumar Gupta. Sr. DR
Section 143(3)Section 69B

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

Laxminarayan Mandir Trust, Mumbai vs. Income Tax Officer (Exemption) 1(4), Mumbai

In the result, the appeal by the Revenue is dismissed, while the appeal by the assessee is allowed

ITA 3273/MUM/2022[2013-14]Status: DisposedITAT Mumbai18 Sept 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri B.N. RaoFor Respondent: Smt. Shailja Rai
Section 13Section 13(1)(c)Section 13(2)(a)Section 2(15)Section 250

return filed by the assessee was selected for scrutiny and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, it was observed that the assessee has undertaken Laxminarayan Mandir Trust ITA no.3235/Mum./2022

Income Tax Officer (Exemption)-1(4), Mumbai vs. Laxminarayan Mandir Trust, Mumbai

In the result, the appeal by the Revenue is dismissed, while the appeal by the assessee is allowed

ITA 3235/MUM/2022[2013-2014]Status: DisposedITAT Mumbai18 Sept 2023AY 2013-2014

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri B.N. RaoFor Respondent: Smt. Shailja Rai
Section 13Section 13(1)(c)Section 13(2)(a)Section 2(15)Section 250

return filed by the assessee was selected for scrutiny and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, it was observed that the assessee has undertaken Laxminarayan Mandir Trust ITA no.3235/Mum./2022

DCIT, Circle-1, Udipur vs. M/S. U.N. Automobiles Pvt. Ltd., Udaipur

In the result, appeal of the Revenue is dismissed

ITA 70/JODH/2020[2013-14]Status: DisposedITAT Jodhpur18 Sept 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Rajiv Mohan, JCIT-DRFor Respondent: Shri Gautam Chand Baid, CA
Section 142(1)Section 143(2)Section 144Section 148Section 194ASection 194CSection 194HSection 194J

Section 148, again assessee did not furnish any return. Learned Assessing Officer issued statutory notices under Section 143(2) along with notice under Section 142(1) dated 03.10.2017 which were served on the assessee. Copy of 3 DCIT vs. U.N. Automobiles Pvt. Ltd., Udaipur- AY: 2013-14 reasons recorded

M/S Adim Jati Seva Sahkari Samiti, Maryadit, Korba vs. Income Tax Officer-2, Korba

In the result, the assessee's appeal is dismissed in terms of our observations above

ITA 50/RPR/2023[2017-18]Status: DisposedITAT Raipur18 Sept 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 50/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Adim Jati Seva Sahkari Samiti Maryadit Korba, Korba P.O, Chhattisgarh-495 677 Pan : Aadaa9825F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 129Section 133(6)Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 144(1)(b)Section 250Section 69A

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

ACIT (Central), Bilaspur vs. M/S. Barbarik Project Ltd., Surajpur

Appeal of the revenue is dismissed, and Cross Objection of the assessee is partly allowed

ITA 70/RPR/2021[2010-11]Status: DisposedITAT Raipur18 Sept 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.70/Rpr/2021 & Cross Objection No.20/Rpr/2022 (Arising Out Of Ita No.70/Rpr/2021) िनधा"रण वष" /Assessment Year: 2010-11 V. Acit (Central) M/S. Barbarik Project Ltd., Bilaspur Ward No.13, Nehru Park, Surajpur (C.G.) [Pan: Aadcb 4662 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri S. R. Rao, Adv. ""थ" की ओर से /Respondent By : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 23.08.2023 घोषणा क" तार"ख /Date Of Pronouncement : 18.09.2023

For Respondent: Shri Satya Prakash Sharma
Section 132(4)Section 139Section 142(1)Section 143(3)Section 147Section 148

response to this notice, the assessee requested for extension of time to file the CO No.20/RPR/2022 :: 4 :: return. Later on, a notice under Section 142(1) of the Act dated 19.04.2017 was issued to the assessee but no response was received from the assessee. The case of the assessee ... later on transferred from ACIT, Circle – 2, Raipur to ACIT (Central), Bilaspur, Chhattisgarh. Again, a notice under Section 142(1) dated 09.10.2017 was issued fixed the case for hearing on 13.10.2017. In response, the assessee requested to extend the date of hearing. Subsequently, a letter dated 24.10.2017 was issued

Jagat Singh Rathore, Tonk vs. ITO WD 7(2), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 139/JPR/2023[2014-15]Status: DisposedITAT Jaipur18 Sept 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Ms. Monisha Choudhary, Addl. CITa
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 68

आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC ” JAIPUR MkWa- ,l-lhrky{eh] U;kf

Narendra Agrawal, Jabalpur vs. ITO-Ward 1 (2), Jabalpur

In the result, the both the appeals filed by the assessee are allowed for statistical purposes

ITA 25/JAB/2023[2012-13]Status: DisposedITAT Jabalpur15 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 25 & 26/Jab/2023 (A.Y: 2012-13 & 2016-17) Narendra Agrawal, Vs. Ito, Ward 1(2), 932, Wright Town, Annexe Building, Jabalpur 482001, Aayakar Bhavan, Madhyapradesh. Jabalpur, Madhyapradesh. Pan/Gir No. : Adopa3476D Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Adv.Ar Respondentby : Shri.Shiv Kumar.Sr. Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 15.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Different Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 250 Of The Act.

For Appellant: Shri.SapanUsrethe, Adv.ARFor Respondent: Shri.Shiv Kumar.Sr. DR
Section 142(1)Section 144Section 148Section 154Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

M/S. Nobal Welfare Society, Fazilka vs. Commissioner of Income Tax ( Exemption), Chandigarh

In the result, both the appeals of the assessee are allowed for

ITA 234/ASR/2023[2022-23]Status: DisposedITAT Amritsar15 Sept 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal, AR
Section 12ASection 142(1)Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH