ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA
In the result, the appeals of the assessee are allowed and those of Revenue are
ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 142(1)Section 153ASection 153D
251 of the I.T. Act 1961 has been dealt with. The Hon'ble High Court has been pleased to hold as under :
"In view of the above discussion, we are of the clear opinion that incases falling under section 144B of the Act, the quasi-judicial function of the Income-tax Officer as an assessing authority comes