C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR
ITA/113/2016HC Rajasthan02 Aug 2024
Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR
For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: SHRI.JOHN POOMKUDY
Section 143(3)Section 2(13)
2(13)
of the Income Tax Act, 1961 [for brevity “IT Act”]?
3. On facts, it has to be noticed that the Assessing
Officer [for brevity “AO”] initiated the proceedings under
Section 143(3) of the Act on the basis of the return filed by
the assessee showing the amount received on sale of certain
properties and claiming exemption from