JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA
In the result, the appeal of the assessee is allowed
ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18
Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69
G Bench ITAT order in case of Su-RajDiamond Dealers
Pvt Ltd. (order dated 27.11.2019).
vi) Mumbai D bench ITAT order in case of R&HProperty DeveloperPvt Ltd. (order dated 30.07.2019).
4. Further the allegation of the ld. CIT(A) that “as per the documents placed on record by the appellant it is not verifiable or seen that the case