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Section 271(1)(c)8 Section 271(1)2 Section 1472 Section 1482

DEPUTY COMMISSIONER OF INCOME TAX 1.1. RAIPUR, RAIPUR vs. RENU BEHL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 289/RPR/2023[2012-13]Status: DisposedITAT Raipur11 Dec 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.289/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: NoneFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 131(1)Section 147Section 148Section 268ASection 271(1)Section 271(1)(c)

268A of the Income Tax Act, 1961 specifying monetary limits for filing of appeals of department appeal before ITAT/HC/SC, appeals may be filed on merits as an exception to said circular in cases involved in organized tax evasion activity? 2. Whether on the facts and in the circumstances of the case and in law, the Id. CIT(A), NFAC