2014 (12) TMI 1280

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.... to question correctness of the order dated 3.4.2014 passed by learned Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur affirming order dated 25.2.2013 passed by the Commissioner of Income Tax (Appeals), Udaipur. The facts necessary to be noticed for adjudication of this appeal are that an assessment order as per provisions of Sub- Section (3) of Section 143 of the Income Tax Act, 1961 was....

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....ukesh Choksi could have not been read against the assessee being unconfronted. The appeal preferred by the Revenue giving challenge to the order passed by Commissioner of Income Tax (Appeals), Udaipur also came to be dismissed by the judgment impugned. The learned Income Tax Appellate Tribunal after examining the arguments advanced and also the record arrived at the conclusion that the purchase....