SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR
In the result, Ground No.1
ITA 21/JAB/2019[2016-17]Status: DisposedITAT Jabalpur17 Jan 2020AY 2016-17
Bench: Shri Bhavnesh Saini & Shri Sanjay Arora
For Appellant: Shri Pawan Ved, Advocate &For Respondent: Shri H.P. Meena, D.R
Section 132Section 132(1)Section 153ASection 153D
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ITA.No.21/JAB/2019 Shri Tarachand
Khatri, Jabalpur.
is another Judgment of the Allahabad High Court in the case of M.D. Overseas Ltd., vs., DGIT 333 ITR 407 (All.)
He has, therefore, submitted that the approval in this case though not conveyed to the Assessing officer on time, but, is also given in a mechanical manner.
Learned Counsel for the Assessee