SHRI PRITPAL SINGH,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2, DEHRADUN
In the result, the appeal of the Assessee is allowed
ITA 189/DDN/2019[2014-2015]Status: DisposedITAT Dehradun15 Sept 2023AY 2014-2015
Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Shri Pritpal Singh, Vs. Acit, 71, Guru Road, Circle-2, Dehradun Dehradun (Appellant) (Respondent) Pan: Ahkps3632F Assessee By : Shri Savyasachi Kumar Sahai, Adv Revenue By: Shri Amar Singh Rana, Sr. Dr Date Of Hearing 22/08/2023 Date Of Pronouncement 15/09/2023
For Appellant: Shri Savyasachi Kumar Sahai, AdvFor Respondent: Shri Amar Singh Rana, Sr. DR
Section 271(1)(c)Section 50CSection 56(2)(vii)
u/s 271(1)(c) of the Income-tax Act,
1961 (hereinafter referred to as „the Act‟) dated 28.06.2018 by the Assessing Officer, ACIT, Circle-2, Dehradun (hereinafter referred to as „ld. AO‟).
2. The assessee has raised the following grounds of appeal:-
“A) Because the rejection of the appeal by the Ld. CIT-(A) is against the facts on record
