INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

153C of the Act. b. the impugned assessment u/s 153A of the Act. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A), has erred in upholding that: a. Impugned additions of alleged unexplained assets, alleged interest, dividend income in hands of Appellant and against the law. b. foreign bank account operated and controlled

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, the appeal filed by the assessee is partly allowed