SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA
In the result, the appeal is partly allowed
ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14
Bench: Shri Kul Bharatshri Nikhil Choudhary
For Respondent: Shri N.M. Prasad, Sr. DR 1
Section 143(3)Section 250
bogus. Furthermore, learned CIT(A) had omitted to consider these facts that there was no evidentiary value of statement recorded u/s. 133A of the Act because Section 133A does not empower any income tax authority to examine any person under oath. Reference was invited to decision of the Hon’ble
High Court of Kerala in the case of and ‘Paul
