SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

section 275(1)(a) will apply and the since in that case the order is to be passed within one year and so the same is passed within one year so see no merits in the arguments advanced by the ld. AR of the assessee and therefore, the ground no. 1 raised by the assessee stands dismissed. 9. As regards

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed