SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR
In the result, appeal of the assessee is allowed in part
ITA 266/JODH/2019[2012-13]Status: DisposedITAT Jodhpur19 Mar 2020AY 2012-13
Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.
Section 115BSection 139Section 143(3)Section 69Section 69A
255 ITR 69 KOL
Ganga Saran & Sons (P) Ltd. Vs ITO (1981) 130 ITR 1 (SC),
ITO Vs Nawab Mir Barkat AU Khan Bahadur (1974) 97 ITR 239
(SC)
11
ITA 266 & 392/Jodh/2019
Satya Nr. Choudhary Vs ACIT
Belief should not be arbitrary or irrational but based on relevant and material reasons.
14. No incriminating material as to alleged undisclosed