MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA
In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts
ITA 304/JODH/2025[2017-18]Status: DisposedITAT Jodhpur25 Jun 2025AY 2017-18
Section 115BSection 142(1)Section 147Section 148Section 250Section 69A
u/s 147 cannot be\nsustained and the subsequent proceedings are hereby directed to be set-aside. Also refer Shri\nNarain Dutt Sharma vs. ITO (ITA No.203/JP/2017 dated 07.02.2018).\n1.2.4 Also refer recent decision of Honble Delhi High Court in the case of Catchy Prop-\nBuild(P.)Ltd v/s ACIT [2022] 145 taxman.com 510 (Delhi) dt.17.10.2022.\n1.2.6 In the case
