DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN
In the result, Appeal of the Revenue in ITA
ITA 161/DDN/2025[2017-18]Status: DisposedITAT Dehradun14 Jan 2026AY 2017-18
Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal
For Appellant: Sh. Rajiv Sahini, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 139(4)Section 143(3)Section 68
120 (ALL.) has held as under:
“The AAC could while disposing of an appeal, make such inquiry as he thought fit. He could permit a fresh or new ground to be raised in the appeal. No part of rule 46A whittles down or impairs the power to make further inquiry conferred upon the AAC by section 250. Similarly, sub- section
