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Appeal Non-Maintainable – Lower Tax Effect – Circular 9/2024: Rajasthan HC
Case Law Details
- Case Name
- CIT Vs Satish Kumar Agarwal (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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CIT Vs Satish Kumar Agarwal (Rajasthan High Court)
The Rajasthan High Court in CIT vs Satish Kumar Agarwal dealt with an appeal from the Income Tax Department, challenging a ruling by the Income Tax Appellate Tribunal (ITAT), Jaipur. The case arose from the assessment of the respondent for the year 2015-16, where a deduction under Section 54B of the Income Tax Act was disallowed. The assessment was revised under Section 263, contending that Section 50-C should have been invoked. The ITAT ruled in favor of the respondent, and the department appealed, citing an audit objection and exceptions und...
