TMI Blog2018 (1) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT ]. The addition which was made was beyond the scope of Section 147 r/w Section 148 of the Income Tax Act. Therefore, the view taken by the Tribunal is required to be affirmed. Issue is answered in favour of the assessee and against the department. - D.B. IT Appeal No. 206 of 2013 - - - Dated:- 23-1-2018 - MR K. S. JHAVERI AND DR. PUSHPENDRA SINGH BHATI, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 343 (Raj.). The addition which was made was beyond the scope of Section 147 r/w Section 148 of the Income Tax Act. Therefore, the view taken by the Tribunal is required to be affirmed. 4. In that view of the matter, the issue is answered in favour of the assessee and against the department. 5. Accordingly, the instant appeal is dismissed. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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