DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT
ITA 164/SRT/2023[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21
Section 147Section 250
section 132 (4A) /\n292C of the Act.\n1.4 Dumb papers – The Respondent strongly urges that, the said paper is a dumb paper\non following issues.\na) The paper is not in the handwriting of Respondent.\nb) It is not signed by any person.\nc) On top of paper, there is reference of B. K. No clarification was sought\nduring