AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
Gains of business or Profession" or " Income from other sources". The completion of assessment under Chapter IV and invoking provisions of section 145(3) is wholly illegal in the facts and circumstances of the case of the appellant.
6. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition