DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

54D, 546, 54GA, therefore, the other issues containing in the incriminating material/seized material are not open for the AO for assessment due to the limited scrutiny. Para 3: Regarding satisfaction note, since the satisfaction note was based on the finding as declared by the assessee on its own in the ITR filed for AY 2012-13. Further, AO only compare