M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR
In the result, the particular issue u/s 153C of the Act related in ITA
ITA 322/ASR/2017[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 144Section 153A
property without giving proper opportunity of being heard to assessee.
3. That assessee request to add or amend any ground of appeal before the appeal is finally heard and disposed off”.
4.3. The ld. CIT(A) adjudicated the issue in favour of the revenue after calling remand report from the AO under Rule 46A of the IT Rule
