SHRI RAM PAL GUPTA ,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , JAMMU

In the result, the appeal bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

price. I.T.A. No.449&476Asr/2019 3 Assessment Year: 2017-18 1(c). Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not appreciating the fact that Notification No.347 (E) dated 20.05.1973 backed by Instruction No. 1916 dated 11.05.1994 is applicable only in the case of Jewellery/Ornaments and not in case

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , JAMMU vs. SHRI RAM PAL GUPTA, JAMMU

In the result, the appeal bearing ITA No