M/S.ANUJ KUMAR AGRAWAL,BATUL vs. INCOME TAX OFFICER , BATUL
In the result, the assessee’s appeal is partly allowed
ITA 126/JAB/2018[2010-11]Status: DisposedITAT Jabalpur10 Dec 2019AY 2010-11
Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2010-11 M/S. Anuj Kumar Agarwal, Vs. Income Tax Officer, College Road, Betulganj, Aaykarbhawan, Civil Lines, Betul (Mp) 460001 Betul (M.P.) Pan: Aaofa3419K (Appellant) (Respondent)
Section 143Section 143(3)Section 145(3)Section 263
263 order, there is no scope for it to argue as to the wrong invocation of s.
145(3) in the instant proceedings. We shall accordingly take up each of three issues raised by the ld. CIT per his order, and which the AO was required to reconsider in assessment (refer paras 2.1, 2.2).
4.2
The first is the quantum