SMT. BHARTI SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR
Appeals of the appellant are disposed of in the terms indicated as above
ITA 221/ASR/2023[2012-13]Status: DisposedITAT Amritsar21 Sept 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151
section 147 of
the act. Since, no addition made on the ground of reasons recorded,
hence, the additions would not sustain.In support, he placed reliance on the
judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi
versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16,
2019; [2019] 174 DTR 0353(Asr)Trib) where
