VIJAY RATHI,ITARSI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-ITARSI, ITARSI
ITA 141/JAB/2023[2012-13]Status: DisposedITAT Jabalpur09 Jan 2025AY 2012-13
Bench: Shri Kul Bharatassessment Year: 2012-13 Vijay Rathi L/H Manisha V. Dcit, Circle Rathi 109, Aaykar Bhawan, C/O Rathi Dal Mill, Surajganj, Hoshangabad Road, Main Road, Itarsi-461111. Bhopal-462011. Pan:Agmpr6103K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R
For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143(2)Section 145Section 145(3)
301 without appreciating that appellant is maintaining regular books of accounts and accounts are being audited and appellant has filed all the details related to the grain business which is also evident from order itself.
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4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO in rejecting
