KAMAL PANJWANI ,INDORE vs. ACIT (CENTRAL)-3 (1), INDORE

At the outset, Ld. counsel for the assessee submitted that the Ld. CIT(A) did not decide the legal ground in respect of service of notice u/s 148 of the I.T. Act, which is not justified. On the other hand, Ld. Sr. DR fairly agreed that the ground in respect of services of notice u/s 148 was raised before the Ld. CIT(A) which remained to be decided.

We have heard the rival submission and perused the material available on record. We find that before Ld. CIT(A), the assessee had raised legal ground no.1 with regard to compliance with the provisions of section 147/148 of the Act. Further, the assessee had also filed written submission on this legal point. However, on perusal of impugned order, we find that the ld. CIT(A) did not decide this legal ground, which is unjustified. Therefore, we direct the ld. CIT(A) to decide the legal ground in respect of services of notice u/s 148 of the Act.

In result, appeal filed by the assessee is allowed for statistical purposes. Order was pronounced in the open court on 10.03.2021.