JILA SAHKARI KENDRIYA BANK MARYADIT,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SAGAR
In the result,the assessee’s appeal is allowed for statistical purposes
ITA 53/JAB/2018[2014-15]Status: DisposedITAT Jabalpur10 Dec 2019AY 2014-15
Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2014-15
Section 143(3)Section 154Section 36(1)(viia)
viia), and, accordingly, ought to have been made before him and not the AO, as done.
Further, on merits, true, the Revenue authorities did not apply themselves, disposing the matters post haste, but the charge of non-explanation and non- substantiation of the impugned difference obtains. Why, even up to this stage, the breakup of the impugned
