SHRI RACHHPAL SINGH SON OF SHRI TARLOK SINGH,FEROZEPUR vs. INCOME TAX OFFICER WARD 3 (1), FEROZEPUR
In the result, appeal of the assessee is allowed
ITA 166/ASR/2020[2013-14]Status: DisposedITAT Amritsar28 Feb 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Jawsinder Singh, CAFor Respondent: Sh. Ravinder Mittal, Sr. DR
Section 271(1)(b)Section 271(1)(c)Section 274
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ITR 1. 4. The ld. DR stand by the order of the ld. CIT(A), however, he failed to
file any submission or citation in rebuttal to the contention raised by the ld.
counsel.
5. Having heard both the sides, perusal of material on record and case
law cited before us, it is admitted fact that the AO issued
