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

In the result, appeal of the assessee in ITA No

c) will apply or 275(1)(a) will apply. The ld. AR of the assessee was directed to supply the judgement to support the contentions so raised by the assessee but the ld. AR of the assessee did not file any judgment on the contention so raised. Thus, on this issue we note that there is judgment of HIGH COURT

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

In the result, both appeals of the assessee are allowed