MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR
In the result, the appeal of the assessee is partly allowed
ITA 159/JODH/2019[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Section 143(2)Section 144Section 234ASection 234BSection 271(1)(b)
u/s 144 made by the ld. AO which is bad in law and bad on facts, and even in the remand proceedings, no appreciation of facts had been done, and simply supported the addition made. The additions made are arbitrary in nature.
2. Re : Gr. No. 2 to 5 : Addition for deposit in Bank account :
1. The first addition relates