KAMLA DEVI,,ALLAHABAD vs. JT.CIT,, ALLAHABAD
ITA 572/ALLD/2014[2010-11]Status: DisposedITAT Allahabad07 Mar 2023AY 2010-11
Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2010-11 V. Joint Commissioner Of Smt. Parvati Devi L/H Late Kamla Devi, Sahson, Allahabad, Income Tax, Central Circle, Allahabad U.P. Pan-Bfrpd6086G (Appellant) (Respondent) Assessee By: None (Application) Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 23.01.2023 Date Of Pronouncement: 07.03.2023 O R D E R
For Appellant: None (Application)For Respondent: Sh. Rabin Chaudhari, CIT DR
Section 132Section 143(3)Section 154Section 69
vi) at page 24
to 26 of his order because such enhancement is arbitrary and without any positive material brought on record and also without providing proper and reasonable opportunity to the appellant.
Therefore the said enhancement is unjustified, incorrect and illegal hence liable to be deleted in interest of justice by considering correct facts and circumstances of the case
