DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI
The appeal of the Revenue is allowed for statistical purposes
ITA 138/VNS/2020[2017-2018]Status: DisposedITAT Varanasi07 Feb 2023AY 2017-2018
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner Of Income - Mr. Ganesh Prasad, Tax, V. S-6/108, Golghar Katchhari, Circle-1, Aayakarbhawan, Varanasi-221002, U.P. Maqboolalam Road Varanasi-221002, U.P.
For Appellant: Shri Subash Chand Adv. & Sh. Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 69A
section 115BBE of the Income
Tax Act, 1961. Otherwise also, the 1st Appellate Authority has got coterminous power with that of the Assessing Officer and the appellate authority can consider what the Assessing Officer has failed to consider (owing to non-availability of such information with him during the course of assessment proceedings) so that justice is done
