LIPI JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER, EXEMPTION WARD GWALIOR, GWALIOR
In the result, the appeal of the assessee is allowed
ITA 227/AGR/2025[2015-16]Status: DisposedITAT Agra12 Sept 2025AY 2015-16
Bench: Shri M. Balaganesh(Through Virtual Hearing) Lipi Jain Family Trust, Vs. Ito (Exemption), Ward No. 18, Subhash Ward Gwalior Ganj Ashok Nagar, Ashok Nagar, Mp Pan: Aabtl3606J Assessee By : Shri Subhash Chand Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 12/09/2025
For Appellant: Shri Subhash Chand Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 139(5)Section 143(1)
section 139(5) for the appeal assessment year, and the fact that the return was filed after the processing
Lipi Jain Family Trust
of the original return by CPC should not be a ground for rejecting its consideration because an intimation u/s 143(1) is not assessment.
3. On the facts and in the circumstances of the case
