Tribunal remanded the matter to the Assessing Officer to consider the additional evidence and decide on merits. The Tribunal also directed the assessee to pay cost of Rs. 6,000 with the direction to deposit costs in the Prime Minister’s National Relief Fund and receipt thereof to be produced before the Assessing Officer before the commencement of the proceedings.(AY.2012-13 to 2017-18)
Ramji Lal v. ITO (2024)116 ITR 79 (SN) (Jaipur)(Trib)
S.143(3): Assessment-Agricultural income-Estimation-Matter remanded to the Assessing Officer for fresh adjudication-The Tribunal also directed the assessee to pay cost of Rs. 6,000 with the direction to deposit costs in the Prime Minister’s National Relief Fund and receipt thereof to be produced before the Assessing Officer before the commencement of the proceedings.