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Section 153A12 Section 143(3)4 Section 2634 Addition to Income3 Section 143(2)2 Reassessment2 Disallowance2 Search & Seizure2 Carry Forward of Losses

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 25/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

Section 115Section 131Section 143(3)Section 263

374 to 379/ coch/2017 that reference of matter to DVO by assessing officer for valuation is not mandatory. In that case appeal under section 263 was allowed. In view of the foregoing the PCIT does not acquire jurisdiction, hence his action is bad in law. Issue 2 It was alleged that at column number 40 of the audit report

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed