SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE
In the result, appeal of assessee is allowed
ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023
Section 263
condoned the delay in filing the present appeal.
The assessee has raised following grounds:
“1. That on the facts and in the circumstances of the case and in law, the Ld Pr. CIT erred in setting-aside the order as passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax
Act, 1961 by invoking
