AJAY KUMAR AGRAWAL (HUF),VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VARANASI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 34/VNS/2021[2014-2015]Status: DisposedITAT Varanasi07 Jul 2022AY 2014-2015
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2014-15 Ajay Kumar Agrawal (Huf), V Assistant Commissioner Of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh, India Varanasi Pan-Aagha9912D (Appellant) (Respondent) Appellant By: Sh. Asim Zafar, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R
For Appellant: Sh. Asim Zafar, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 4Section 44ASection 68
4. On the other hand, the learned DR has relied upon the impugned order of the ld. CIT(A).
5. We have considered the rival submissions as well as relevant material on record. The ld. CIT(A) has dismissed the appeal of the assessee arising from reassessment order dated 30th December, 2020 on the ground that the assessee has opted
