S K N SIKSHAN SANSTHAN,BHADHADHAR vs. DY. COMMISSIONER INCOME TAX (CENTRAL)-1, JAIPUR
In the result, the appeal of the assessee is allowed
ITA 445/JPR/2025[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
Bench: Shri Gagan Goyal & Shri Narinder Kumarskn Shikshan Sansthan, 1, N. H. 11 Bhadhadar Sikar 332 315 Pan No.: Aamts 1103L ...... Appellant Vs.
For Appellant: Mr. Shafi Mohammad, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, Addl. CIT
Section 10Section 115BSection 12ASection 143(3)Section 147Section 148Section 250Section 57
…geable to tax had escaped assessment for any AY., that the assessee is entitled to counter those reasons by filing a reply, that it has to be adjudicated upon by the AO by a reasoned order, before he proceeds to make the assessment. In the case of MGM Export (323 ITR 331) the Hon’ble Gujarat High Court, found that upon receipt of the reasons recorded, the assessee preferred objections, both on jurisdiction and on the merits, that the assessee passed the assessment order without disposing the objections. The Hon’ble Court held that the AO was required to decide the preliminary ITA No. 445-JP-2025 SKN Sikshan San…
