SINGHAL AGENCIES,AZAMGARH vs. INCOME TAX OFFICER, WARD - 3(4), AZAMGARH

In the result, appeal of the assessee is partly allowed

246A of the Act. In order to substantiate its stand against addition so made by the ld. Assessing Officer, the appellant firm filed its submission before the first Appellate Authority. The said submissions were taken into consideration by the first Appellate Authority while deciding the said appeal. After taking into consideration the ld. CIT (Appeal) was pleased enough to allow