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
Section 133A does not empower any income tax authority to examine any person under oath. Reference was invited to decision of the Hon’ble
High Court of Kerala in the case of and ‘Paul Mathews & Sons vs. CIT’ (2003) 263 ITR
101 (Kerala) wherein the Hon’ble High Court had held that the statement recorded
