RAHUL AGARWAL,NEW DELHI vs. ACIT CIRCLE-46(1), NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 7956/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Jun 2023AY 2012-13
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Salil Agarwal, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 132(4)Section 132BSection 154Section 260ASection 271
271 AAA of the Act vide order dated
August 26, 2013, annexure A. I. Aggrieved by the order, the assessee filed an appeal before the Commissioner of Income-tax
(Appeals) (CIT(A)). Vide order dated January 27, 2015, annexure
A.2, the Commissioner of Income-tax (Appeals) held that Explanation
2 to section 132B of the Act inserted by the Finance
