RAKESH KUMAR GUPTA,BAREILLY vs. INCOME TAX OFFICER WARD 2(3), BAREILLY
In the result, the appeal of the assessee stands allowed for statistical purposes
ITA 502/LKW/2024[2014-15]Status: DisposedITAT Lucknow13 Dec 2024AY 2014-15
Bench: Shri. Sudhanshu Srivastavaassessment Year:2014-15 Rakesh Kumar Gupta V. The Income Tax Officer House No.51, Kaharan Ward 2(3) Nawabganj, Bareilly (U.P) Bareilly Tan/Pan:Aaupg6815 (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 05 12 2024 Date Of Pronouncement: 13 12 2024 O R D E R
For Appellant: NoneFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 131Section 142(1)Section 143(3)Section 245(3)Section 50CSection 50C(2)
circumstances of the case and in law, the Ld. CIT (A) has failed to appreciate that the term
'sufficient cause' referred to in section 245(3) has to be understood in its proper spirit, letter and intent.
4. That on the facts and circumstances of the case
