DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

246A and the Ld. CIT(A) ought to have adjudicated the issue on merits. I.T.A No. 373/Agra/2018 2 2. Because, the disallowance of expenditures u/s 143(1) by CPC is a debatable issue and is not a mistake apparent from record, which cannot be rectified u /s 154. The Ld. CIT(A) has erred in directing the assessee to file

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