2024 (11) TMI 1273

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Shukla For the Appellant : Ms. Uma Parashar - Advocate For the Respondents : Shri Siddharth Sharma - Senior Standing Counsel Through V.C. And Shri Subham Manchani - Advocate ORDER The instant appeal under Section 260-A of Income Tax Act, 1961 has been preferred by the appellant being aggrieved by the common order dated dated 31.05.2022 passed in MA No. 11/JAB/2020 AND MA No.12/JAB/20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....akh. 2. Brief facts of the case are that the appellant is an individual working as a Gynaecologist and specialist in fertility medication and runs Fertility Clinic alongwith his wife Dr. Rinku Banerji, Radiologist at Jabalpur. The assessment under Section 147 read with 143 (3) of the Income Tax Act, 1961 was done on 21.03.2016 and addition of Rs. 2,70,286/- for Assessment Year 2008-09 and addit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thout going into the merits of the case and appeal was maintainable being covered under exceptional clause 10(c) given in Circular dated 08.08.2019 regarding acceptance of audit objection. The ITAT recalled its earlier order dated 11.12.2019 and restored the appeal to hear on merits. 3. Learned counsel for the appellant submitted that the Tribunal without appreciating the facts of the case and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istake demonstrable in the order of tribunal. 4. On the other hand, all the contentions raised by the petitioner are vehemently denied by the respondent submitting that while passing the order in the said M.As. the ITAT had elaborately discussed the facts of the case and accordingly rejected the contentions of the appellant herein and decided the M.A. in favour of Revenue. However, he stated in....