SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU
In the result, the appeal of the assessee is allowed
ITA 671/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19
Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta
For Appellant: Sh. Joginder Singh, C. A
Section 115BSection 143(3)Section 194Section 250Section 69
144B of the Act,
1961 dated 24.08.2021. 2
I.T.A. No. 671/Asr/2024
Assessment Year: 2018-19
2. The grounds of appeal taken by the assessee in form 36 are as follows:
“1. That on the facts and circumstances of the case and law, the Ld. CIT (A)-NFAC, Delhi has confirmed the addition made by the Ld. AO without application