SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR
In the result, the appeal of the assessee is allowed
ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F
section 154 of the Act. Therefore, prayed to quash being bad in law.
5.2
On the contentions so raised the ld. AR of the assessee also filed the gist of the decision relied upon as reiterated here in below :-
2. CIT v/s Geeta Duggal; (2013) 257 CTR (Del) 208
Interpreted by Ld. CIT(Appeal)
Gist of Remarks judgment
Para