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
section 69C has no application in the facts and circumstances of the case of the appellant. The addition made u/s 69C is wholly illegal which may kindly be directed to be deleted.
ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014
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19. Because the Ld. CIT(A) erred, both in law and on facts, in restoring the matter to the file
