Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Balubhai Mustufabhai Mahida, D.C.I.T., Post Valak, Valak Kamrej, Circle-2(2), Vs. Surat-394180 Surat. Pan No. Bkdpm 8643 R Appellant/ Assessee Respondent/ Revenue
Section 55A of Income Tax Act which have been amended with effect from 01/06/2012. 2. On the facts and in the circumstances of the case and in law the learned CIT(A) grossly erred by not considering the judicial pronouncements cited during appellate proceedings. 3. On the facts and in the circumstances of the case and in law the learned