SHRIMATI. HARBHAJAN KAUR,JALANDHAR vs. INCOME TAX OFFICER WARD -1 (20, JALANDHAR
In the result, the appeal of the assessee is allowed
ITA 104/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Dec 2022AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 149Section 69
69 of the Act. Addition confirmed is illegal and bad in law.
5. That on the facts & circumstances of the case, Ld. CIT(A), National
Faceless Appeal Centre (NFAC), Delhi ought to have deleted the addition of Rs. 11,44,800/- since Rs. 10,00,000/- were paid as advance in the year
2010-11 as evidenced by agreement