VIVEKANDA SHIKSHA SAMITI,PALWAS ROAD, SIKAR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR
In the result, both appeals of the assessee are partly allowed
ITA 203/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Jul 2024AY 2017-18
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Anil Dhaka (CIT)
Section 115BSection 127Section 132Section 143(2)Section 143(3)Section 153CSection 69
bogus.\nTherefore, in my considered view, the addition has been made purely on the\nbasis of suspicion. Such action of authorities below cannot be affirmed. I,\ntherefore, direct the AO to delete the impugned addition. Thus, ground raised by\nthe assessee in this appeal is allowed.\"\nKrishna Agarwal Vs. ITO (2021) 63 CCH 0048 (Jodh.) (Trib)\nPara