NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT
ITA 136/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2025AY 2013-14
Section 147Section 250
153B of the Act.\n2) The appellant reserves to right add, alter and delete any grounds of appeal.\"\n9.\nGrounds of appeal raised by the revenue in IT(SS)A No.43/Srt/2023 for\nAY 2019-20 are as under:\n“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A)\nhas erred