RAJESH LADHANI,FAIZABAD vs. DCIT CC , AGRA
In the result, all three appeals of the assessee are allowed
ITA 106/AGR/2019[2009-10]Status: DisposedITAT Agra06 Nov 2019AY 2009-10
Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenaita No. 106,107 & 108/Agra/2019 Assessment Year: 2008-09 & 2011-12 Vs. Dy. C.I.T. –Central Circle, Rajesh Ladhani, 259, Savera Bhawan, Ram Nagar Colony, Agra. Faizabad. Pan: Abapl5646C (Appellant) (Respondent)
Section 132(4)Section 153ASection 153D
penalty consequences would flow from such an order against the assessee.
Further, it was submitted that there is no requirement under the law for granting the hearing to the assessee by the Additional CIT/Joint CIT prior to giving
Approval under section 153D of the Act for assessment or reassessment under section 153A
