UDAYKUMAR VYAS,NAGPUR vs. ITO WARD 1 (5), BSNL RTTC BUILDING
In the result, appeal of the assessee is allowed
ITA 262/NAG/2025[2013-14]Status: DisposedITAT Patna21 Apr 2026AY 2013-14
Bench: Shri Pawan Singh & Shri Khettra Mohan Royudaykumar Vyas, Ito, Ward – 1(5) Flat No. 402, Lepresting Vs Nagpur Apartment, Plot No. 105- 106, Ramdaspeth, Nagpur. Pan : Aarpv 4578 K Assessee Respondent
For Appellant: Shri Sameer Wazalwar, CAFor Respondent: Shri Pankaj Kumar, CIT DR
Section 139Section 143(2)Section 143(3)Section 148Section 250Section 50C
147 of the Act, dated 26.12.2019 by the ITO, Ward-1(5), Nagpur for the Assessment Year 2013-14. 2. The assessee has raised the following grounds of appeal:
1. On the facts and circumstances of the case and in law, the Ld. CIT(A) and AO failed to appreciate the fact that the appellant is regularly engaged
