ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU
In the result, the appeal of the revenue is dismissed being devoid of merits
ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69
section 69, on basis of uncertified copy of an agreement to sell was not justified
Further, the Hon'ble High Court of Delhi in the case of Principal Commissioner of Income Tax vs. Smt. Rashmi Rajiv Mehta reported in [2024] 160 taxmann.com
723 (Delhi) has held as under:
Assessing Officer based on said information issued reopening notice and made addition