OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR
In the result, appeal of the assessee is allowed
ITA 107/JODH/2022[2019-20]Status: DisposedITAT Jodhpur18 Aug 2023AY 2019-20
Section 115BSection 133ASection 142ASection 142A(4)Section 143(2)Section 143(3)Section 2Section 69B
142A(6) of the I.T. Act, 1961. Therefore, the addition made by the ld. AO deserves to be deleted on this count.
4. The ld. AO has grossly erred on facts and in law in not considering the reply of the appellant assessee dated 31.08.2021 filed before him pointing out certain factual errors in the report
