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
246 which is exercised in accordance with procedure with Section 250
indicate and amplitude and width which is no less wide than that of an ITO and the Appellate Authority could substitute the order of the ITO by one of his own."
From the above, it is very clear that the powers of CIT(A) are coterminous with that
