SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR
In the result, the appeal is partly allowed
ITA 343/AGR/2013[2009-10]Status: DisposedITAT Agra11 Jul 2018AY 2009-10
Bench: Shri A. D. Jain & Dr. Mitha Lal Meena
Section 10ASection 69
penalty proceedings. The revised return has not been accepted. So, the issue ought to have been decided by the ld. CIT(A) on merit. For the purpose, the matter is now remitted to the ld. CIT(A). The ld. CIT(A) shall afford due and adequate opportunity of hearing to the assessee to support her case and then decide