GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA
In the result, appeal of assessee is allowed
ITA 31/AGR/2021[2015-16]Status: DisposedITAT Agra25 Oct 2023AY 2015-16
Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023
Section 143(3)Section 263Section 45Section 54F
1. That the Pr. CIT-1, Agra has erred in law and on facts in passing order u/s 263 of the Income tax Act, 1961 dated 31.03.2021
without bringing on record any specific fact leading to prove the basis ingredient of the Asstt. Order being erroneous and prejudicial to the interest of revenue.
2. That the Pr. CIT-1, Agra
