SHAKUNTALA SINGHVI,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX-1,JABALPUR, JABALPUR
In the result, the assessee‟s appeal is allowed
ITA 31/JAB/2022[2013-14]Status: DisposedITAT Jabalpur28 Jun 2022AY 2013-14
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Anil Gupta, FCAFor Respondent: Shri Shravan Kumar, CIT-DR
Section 143(3)Section 147Section 263Section 45Section 54E
147 read with section 143(3) of the Act dated 11/12/2019 for Assessment Year (AY) 2013-14. 2. The sole issue leading to the revision of the assessee‟s reassessment, proceedings for which were initiated in view of the discrepancies that came to the notice of the Assessing Officer (AO) in the assessee‟s share trading transactions, found
