ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

1 of the revenue appeal is allowed for statistical purposes. 9. Apropos second ground the Ld. DR had drawn our attention to paragraph 5.2.3 of the CIT order wherein this issue was dealt. It was contended by the Ld. DR that the order of the Ld. CIT was premised on the assumption that passbook is not book of account

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed