SAURABH AGROTECH (P) LTD ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR
In the result, the appeal filed by the assessee is partly allowed as per terms indicated above
ITA 154/JPR/2024[2011-12]Status: DisposedITAT Jaipur28 Mar 2024AY 2011-12
Bench: SHRI MANISH BORAD (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri. Ajay Malik (CIT) a
Section 132Section 143(3)Section 14ASection 153ASection 801B
801B of the Income Tax Act,
1961 and the ld Commissioner of Income-Tax (Appeals)-IV, Jaipur has erred in confirming the same by not deciding the issue on merit, though the all the material and submissions were before him.
4. That the Id. Assessing officer has erred in law as well as on the facts and circumstances
