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
148A in Act—It is\nwell settled principle of interpretation that taxing statute is required to be construed strictly—\nImpugned order and proceedings are unsustainable in law—Assessee's petition allowed”.\nAlso refer Rajhans Processor v/s UOI in DB c Civit Writ Petition No. 16985/2021 dt.\n05.01.2023 of Raj. High Court.\nIn the case of Vijay Harish chandra Patel
