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
91 ITR 18 (SC) held that “assessee should be given an opportunity to show that admission is incorrect or does not show correct state of facts.”
5.3. Since in the present case the letter Dated
05.01.2016 was qualified and subject to documents to be supplied by the A.O, it is clear that admission of the assessee in the said letter