GANESH KUMAR SHARMA,CUTTACK vs. ITO, WARD-1, CUTTACK
In the result, appeal of the assessee is allowed on the legal as well as on merits also
ITA 258/CTK/2024[2013-14]Status: DisposedITAT Cuttack05 Aug 2024AY 2013-14
For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 10(38)Section 139Section 147Section 148Section 153Section 31Section 68
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taxmann.com 608 (SC). He thus, submitted that the facts in the case of Kuntala Mohapatra are pari materia to the facts of the assessee.
Therefore, on the merits also, no addition is required to be made.
5. On the other hand, ld. Sr. DR supported the orders of the lower authorities and submitted that the assessee has not raised
