The ITAT noted that the assessee had complied with the requirements at the assessment stage, though they were not accepted by the AO
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) remanded the case of fresh adjudication after noting the assessee’s compliance. In this case, the assessee, Udayal Hiralal Jain, had appealed against the order by the Commissioner of Income Tax (Appeals) [CIT(A)] under Section 147 of the Income Tax Act, 1961 for the assessment year…
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