DEVENDRA SINGH,ALLAHABAD vs. DCIT, RANGE-1, ALLAHABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 67/ALLD/2023[2011-12]Status: DisposedITAT Allahabad05 Sept 2023AY 2011-12
Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Mr. Devendra Singh, The Deputy Commissioner Of 166A, Puravaldi Kydganj, V. Income Tax, Range-1, Allahabad, Allahabad-211003,U.P. U.P. Pan:Aexps6329H (Appellant) (Respondent) Assessee By: None Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 Date Of Pronouncement: 05.09.2023 O R D E R
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139Section 143Section 143(3)Section 147Section 148Section 54Section 54F
property was made from undisclosed sources as alleged hence the addition made on conjecture and surmises by then assessing officer is highly unjustified.
7. That in any view of the matter interest charge under different section by assessing officer is highly unjustified.”
3. The brief facts of the case are that the assessee filed his original return of income