Kishan Gopal Rungta Pvt. Ltd., Jaipur vs Dcit, Circle-1, Jaipur, Jaipur on 14 August, 2024
10. Accordingly, looking into the instant facts, in the interest of
justice, the matter is being restored to the file of ld. CIT(A) for de-
novo consideration and Ld. CIT(A) is directed to pass a fresh order
after taking into consideration the relevant judicial precedents on
the subject as applicable to assessee's set of facts and then pass
12 ITA No. 609/JPR/2024
Kishan Gopal Rungta Pvt. Ltd. vs. DCIT
a speaking order, in accordance with law after considering the date
of filling the audit report.