SH. SANDEEP KUMAR,LUDHIANA vs. ITO, WARD-4, KHANNA
In the result, the appeal of the assessee is allowed
ITA 313/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh09 Jan 2024AY 2010-11
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Kuldeep Singh, ITP and Shri M.P. S. Malhotra, ITPFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 144Section 147Section 148Section 206CSection 68
68 can be made in a case where income is to be returned on presumptive basis, applying the provisions of section 44AF etc. of the Act.
Therefore, even from this angle addition made in this case is not sustainable.
It is therefore prayed that the appeal may kindly be accepted, additions made may kindly be deleted or any other
