KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD
In the result the appeal of the assessee is partly allowed
ITA 392/ALLD/2014[2009-10]Status: DisposedITAT Allahabad29 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)
sections
147/148 of the Act and those powers are saved.”
Therefore, in view of the decision of the Hon’ble Supreme Court in the aforesaid case, the ground no. 1 is accordingly allowed and would govern our appreciation of the individual additions made in the course of assessment.
11. Ground no.2 relates to addition