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Section 10(38)4 Section 683 Section 143(3)2

ASHWIN KUMAR AGARWAL,CUTTACK vs. DCIT ASMNT CIRCLE-2(1)CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

ITA 507/CTK/2024[2016-17]Status: DisposedITAT Cuttack13 Dec 2024AY 2016-17

u/s. 10(38)). The difference of opinion for each shares by the CIT(A) is not understandable and also unjustified. In addition to above, copy of the CIT(A) Order and Hon'ble Jurisdictional ITAT Order for the Asst. Year-2015-16 was furnished before the CIT(A) during the course of appeal proceedings. The Ld. CIT(A) stated that