BHARAT JAROLI,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN
In the result, the appeal of the assessee is dismissed
ITA 753/IND/2019[2014-15]Status: DisposedITAT Indore29 Feb 2024AY 2014-15
Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year : 2014-15 Shri Bharat Jaroli, Pr. Cit, B.No. 45, 1, Kila Road, Ujjain बनाम/ Mahaveer Bagh, Vs. Neemuch (Assessee / Appellant) (Revenue / Respondent) Pan: Aanpj5994K Assessee By Shri Anil Khandelwal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.01.2024 Date Of Pronouncement 29.02.2024
Section 143(3)Section 263Section 40A(3)
delay may kindly be condoned considering the explanation attached.
2. On the facts and in the circumstances of the case, Ld. Pr. CIT erred in law in assuming jurisdiction u/s 263 of the Act on facts contrary to the records of assessment proceedings for A.Y. 2014-
15. 3. On the facts and in the circumstances of the case