SHRI GAURAV AGRAWAL,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR
In the result, the appeal of the assessee is allowed for statistical purposes and appeal of the revenue is dismissed
ITA 37/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Garima Chaudhary, CIT-DR
Section 127Section 127(2)Section 132Section 153A
B. R. R. Kumar, Accountant Member:
The present cross appeals have been filed by assessee as well as Revenue against the order of ld. CIT(A)-1, Jabalpur dated 08.03.2019. 2. The assesse has raised the following grounds of appeal in ITA No. 37/JAB/2019 are as under:-
1. The learned Commissioner of Income Tax (Appeal) has erred in upholding that