SHRI SUNIL KUMAR SARASWAT,MATHURA vs. ITO 1(3)(4), MATHURA
In the result, the appeal is allowed
ITA 109/AGR/2017[2008-09]Status: DisposedITAT Agra26 Sept 2017AY 2008-09
Bench: Shri A. D. Jain
Section 131(1)Section 147Section 148Section 68
u/s 148 is considered necessary, after having approval from Additional Commissioner of Income Tax Range-3
Mathura.”
3. Before the ld. CIT(A), the assessee relied on the following case laws:
“a) Bir Bahadur Singh Sijwali vs. ITO reported as (2015) 68 SOT 197 (Delhi -Trib) (APB, 16 to 20).
b) Amrik Singh vs. ITO reported as (2016) 159
