THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR
In the result, appeal of the assessee is allowed
ITA 52/JODH/2022[2017-18]Status: DisposedITAT Jodhpur27 Sept 2023AY 2017-18
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(va)Section 43
section 263 of the I T Act cannot be invoked.
Your honour’s observation to the effect that the learned A.O. has not carried out a detailed enquiry and has merely accepted the assessee’s explanation without applying his mind and the order is erroneous in nature, it is submitted, is un- charitable. It needs to be appreciated that
