MANPHOOL SINGH,JAIPUR vs. ITO WARD 6(2), JAIPUR
In the result, the appeal of the assessee is allowed
ITA 748/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Feb 2024AY 2014-15
Bench: The Appeal Hearing.”
For Appellant: Sh. Dev Arora (CA)For Respondent: Sh. Monisha Choudhary (Addl.CIT)
Section 143(2)Section 271B
68[or section 44BB orsection 44BBB], as the case may be, and the assessee has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may be, during such 69 [previous year,] ]
The following clause (iv) shall be inserted after clause
