2024 (3) TMI 1355

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....ons)<br>Dated:- 19-3-2024<br>ITA 191/2024 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE YASHWANT VARMA AND HON&#39;BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV For the Appellant : Mr. Y.K. Kapur & Mr. ....

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....ssion. We note that the appellant assails the invocation of powers under Section 154 of the Income Tax Act, 1961 ["Act"] by the Commissioner of Income Tax (Appeals) ["CIT(A)"] to contend that mere non....