CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

In the result, appeal of the assessee, is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

144 and 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 27.12.2024. 2. Grounds of appeal raised by the assesse, are as follows: “1. In law and in the facts and circumstances of the appellant's case, the Learned Commissioner of Income Tax (Appeals) has failed to admit the appeal by refusing