GOPAL DENESHCHANDRA TULSHAN ,AKOLA vs. INCOME TAX OFFICER, WARD-3, AKOLA
In the result, appeal filed by the assessee is partly allowed
ITA 201/NAG/2023[2006-07]Status: DisposedITAT Nagpur09 Sept 2024AY 2006-07
Bench: Shri V. Durga Rao
For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 201(1)(b)Section 40Section 50
26A was not provided in the Income Tax Rules 1962 for the assessment year under consideration.
6) That the order is bad-in-law and against the facts of the case.
7) That the appellant craves for leave to raise any other grounds of appeal either before or at the time of hearing of the appeal.”
3. The sole issue