SHRI DARSHAN PAL SINGH GAREWAL,LUDHIANA vs. DEPUTY COMMISSIONER OF INCME TAX CENTRAL CIRCLE-1, JALANDHAR
In the result, the appeal of the assessee is allowed
ITA 389/ASR/2019[2013-14]Status: DisposedITAT Amritsar18 Jul 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: None (Written submission)For Respondent: Smt. Ratinder Kaur, Sr. DR
Section 132Section 153ASection 153DSection 271Section 271A
271 as envisaged under the Income Tax Act.
1961. 3. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in passing the impugned assessment order u/s 271AAB without considering the submissions of the assessee and without observing the principles of natural