Smt. Nirmala Nigam, Kanpur vs. Income Tax Officer-3(5), Kanpur
In the result, the appeal is allowed
ITA 703/LKW/2017[2009-10]Status: DisposedITAT Lucknow22 Feb 2019AY 2009-10
Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019
For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri C. K. Singh, D.R
Section 143(2)Section 148Section 149(1)(b)
…ements for consideration of this Court:- 1. GKN Driveshafts (India) Ltd. Vs. ITO [2002] 259 ITR 19/125 Taxman 963 (SC). 2. Dr. H.S. Bawa Vs. CIT, [2012] 25 Taxmann.com 15/210 Taxman 57 (P & H). 3. Vikram Kothari (HUF) Vs. State of U.P., [2011] Taxmann.com 280/200 Taxmann.com 152 (Alld). 4. Export Credit Guarantee Corporation of India Vs. Addl. CIT [2013] 30 Taxmann.com, 211 (Bom). 5. Asstt.CIT Vs. Rajesh Jhavri, [2007] 291 ITR 500/161 Taxman 316 (SC). ITA No.703/LKW/2017 Page 8 of 11 6. Chief Commissioner (Admn.) (U.P.) V. Kanhaiya Lal Kapoor, [2005] 147 Taxman, 12 (All). 7. Pooran Mal Vs. Director of Inspectio…