OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR
In the result, both the appeals of the assessee are allowed
ITA 429/JODH/2025[2016-17]Status: DisposedITAT Jodhpur29 May 2025AY 2016-17
Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A
33B by which
escaped income can be brought to tax, there is reason to think that the view expressed
uniformly about the limits of the powers of the Appellate Assistant Commissioner to
enhance the assessment has been accepted by the legislature as the true exposition of the
words of the section. If it were not, one would expect that
