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
ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
Section 132Section 153Section 153ASection 250
292B of the Act. We accordingly find no infirmity in the findings of the Ld. CIT(A) and accordingly, dismiss this technical ground raised by the Assessee. Thus, this ground of appeal is dismissed.
9. Ground No. 4 relates to challenging jurisdiction and passing of Assessment
Order on the ground of invalid approval u/s 153D
