ARUN AGARWAL,JAIPUR vs. ACIT, C.C. 3, , JAIPUR
In the result, the above appeals of the assessee are allowed
ITA 344/JPR/2022[2009-10]Status: DisposedITAT Jaipur22 Nov 2022AY 2009-10
For Appellant: Shri Mukesh Khandelwal, CAFor Respondent: Shri Shailendra Sharma, CIT-DR
Section 153ASection 153CSection 69C
4. That the ld. CIT(A) has erred in not deciding the argument of the assesee that how the case of the assesee for extended assessment year can be taken up when no such action had been taken in the case of Shri Baldeep Goyal (the searched person) on the basis of whom proceedings u/s 153C had been taken
