JAGPAL,GURUGRAM vs. PR. COMMISSIONER OF INCOME TAX, FARIDABAD
In the result, appeal of assessee in ITA No
ITA 2092/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19
Bench: Shri Anubhav Sharma & Shri Naveen Chandra
For Appellant: NoneFor Respondent: Shri D.S. Sidhu, CIT-DR
Section 10(37)Section 145ASection 148Section 263Section 263(1)Section 28Section 34Section 56(2)(viii)
reassessment
proceedings, accepted the claim of the assessee vide his order dated
21.03.2023. 5. The PCIT, Faridabad found that the AO did not conduct proper
enquiry in terms of law laid down by Supreme Court and Punjab &
Haryana High Court as well law provided in the Act in terms of section
56(2
