M/S. KHADI GRAMMODHYOG PRATISTHAN,BIKANER vs. ADIT, CPC / ITO, WARD-1(2), BANGALURU / BIKANER
In the result, appeal of the assessee is partly allowed
ITA 87/JODH/2023[2019-20]Status: DisposedITAT Jodhpur31 Aug 2023AY 2019-20
Section 139(1)Section 139(4)Section 143(1)Section 250(6)
451 (SC) has held as Follows:
"It is well known that an appellate authority has the jurisdiction as well as THE DUTY TO CORRECT ALL ERRORS IN THE PROCEEDINGS UNDER APPEAL AND TO ISSUE, if necessary, appropriate directions to the authority against whose decision the appeal is preferred to dispose of the whole or any part of the matter afresh
