SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR
In the result, the appeals filed by the assessee in ITA No
ITA 484/JPR/2019[2013-14]Status: DisposedITAT Jaipur23 Jan 2020AY 2013-14
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri K.C. Gupta, JCIT DR
Section 143(3)Section 145(3)Section 154Section 234A
reassessment, which was made prior to resorting to this rectification—This disallowance could not be made while acting u/s 154 reason being this was not prima facie mistake it was a highly debatable issue—Held, it was clear from above that deletion of Rs.67,33,445 allowed as deduction u/s 36(1)(viia) could not be said to have been
