SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR
In the result, this appeal of the assessee is allowed
ITA 26/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17
Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J
Section 143(3)Section 263
68 of the Act. Apart from making sweeping statements, which have been found to be factually erroneous, no objective material has been brought on record by the Ld. Pr. CIT to implicate the assessee or the AO per se of being guilty of non-enquiry. We further find that when confronted with the reasons
