Appeal is partly allowed
Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Vs. Income Tax Officer, Sh. Jay Jay Ram Yadav, Vill. Suhaya Blo.Bamori, Guna Guna Pan :Aghpy4333R (Appellant) (Respondent) Assessee By Sh. Harish Sagani, Adv. Department By Sh. Shailendra Shrivastava, Sr. Dr Date Of Hearing 05.02.2025 Date Of Pronouncement 05.02.2025 Order
section 254(1) of the Act. 5. We keep in mind all these peculiar facts and circumstances and conclude in the larger interest of justice that a lump sum addition of Rs.50,000/- would be just and proper with a rider that the same shall not treated as a precedent. We make it clear before