DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK vs. SRI DIPENDRA BAHADUR SINGH, KEONJHAR
In the result, appeal of the revenue is dismissed
ITA 265/CTK/2020[2015-16]Status: DisposedITAT Cuttack06 Apr 2022AY 2015-16
Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar Pan/Gir No. No.Adjps 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwalla, Ar Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 30/3/ 20 / 2022 Date Of Pronouncement : 6 /4 4/2022 O R D E R Per C.M.Garg G, Jm
For Appellant: Shri S.K.AgarwalFor Respondent: Shri M.K.Goutam
Section 1Section 194ASection 194A(3)(iii)Section 201Section 263Section 40
condone the delay and admit the appeal for hearing.
4. In the ground of appeal, the revenue has objected to the findings of the ld CIT(A) in holding that the relevant amendment on the issue of section 40(a)(ia) was retrospective and accepted the additional evidence without calling for remand report from the AO.
5. Facts
