In the result the appeal of the assessee is allowed
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr
155 taxmann.com 507 DEL HC order dated 19.09.2023 iv. Jetair Pvt. Ltd. Vs. DCIT and others reported in [2023] 458 ITR 462 (Bom). v. Cliantha Research Ltd. Vs. DCIT, Ahmedabad reported in [2013] 35 taxman.com 254 (Delhi). 8. Regarding Ground No 5 the Ld AR submitted that in course of reassessment proceedings, even though manual return of income has been