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Section 26311 Section 143(1)7 Section 143(3)4 Section 114 Disallowance3 Addition to Income3 Section 2502 Section 682 Section 1472 Section 148

NARESH KUMAR GOLCHHA OFFICER ,KATNI vs. INCOME TAX WARD.1 , KATNI

ITA 41/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleshri Naresh Kumar Golchha, Vs Ito, C/O-Samapat Lal & Sons, Ward-1, Raghunath Ganj, Katnia, Katni (M.P) Madhya Pradesh-483501. (Appellant) (Respondent) Pan No.Afhpg3398F Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

Section 143(3)Section 250Section 263Section 263(1)Section 54F

section 54F of the Act, in the circumstances where the decision of the Karnataka High Court dated 06/01/2012 in the case of Gouli Mahadevappa, (Supra) was available at the time of passing assessment order, the assessing officer was not 3 | P a g e Shri Naresh KuamrGolchha vs ITO Correct in applying the decision of the lower judicial authority

NARESH KUMAR GOLCHHA OFFICER ,KATNI vs. INCOME TAX WARD.1 , KATNI

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

NARESH KUMAR GOLCHHA OFFICER ,KATNI vs. INCOME TAX WARD.1 , KATNI

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR