SHRI RAJENDRA AGRAWAL,JAIPUR vs. INCOME TAX OFFICER, JAIPUR
In the result, the appeal of the assessee is allowed
ITA 1052/JPR/2017[2011-12]Status: DisposedITAT Jaipur02 Mar 2020AY 2011-12
Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1052/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year : 2011-12 Cuke Shri Rajendra Agarwal The Ito Vs. 8/138, Vidhyadhar Nagar Ward- 7(1) Jaipur 302 039 Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aatpa 7184 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Mahendra Gargieya, Advocate Jktlo Dh Vksj Ls@ Revenue By : Smt. Runi Paul, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/01/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 03 /03/2020 Vkns'K@ Order
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Runi Paul, JCIT-DR
Section 143(3)Section 154Section 234BSection 54Section 54F
disallowance of cost of improvement and
transfer expenses are beyond the scope of section 154 of the Act as these
are not apparent mistakes which can be rectified. The ld.AR of the
assessee contended that it is settled proposition of law that mistake which
is apparent and patent can be rectified u/s 154 of the Act and not
something which
