INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR
In the result, the Revenue’s appeal is allowed on the aforesaid terms
ITA 92/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Jan 2023AY 2014-15
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Sh. L.L. Sharma, AdvocateFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 131Section 143(3)Section 147Section 148(1)Section 54B
131(1A) on 17/12/2018. It was, on being questioned in the matter by the AO, clarified that the assessee had applied his Office for making correction in the revenue record –
which reported no crop being grown thereon, in respect of the subject land, by making entries to the effect that crop/s were being grown thereon, i.e., from
