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Section 2638 Section 143(3)4 Section 263(2)4 Limitation/Time-bar4 Revision u/s 2634 Section 271D3 Section 269S2 Section 54B2 Addition to Income

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri N.M. Prasad, Sr. DR 1

Section 143(3)Section 250

4) of the Act was not conclusive and could be retracted, but the gap between the statement and the retraction was one of the important points to be taken into account to decide whether the statement was given under mistaken belief of fact or law and in the case of retraction being given long after it was given

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: Disposed

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

SMT. ANURADHA UPADHYAY,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,