BANARSI LAL,FIROZABAD vs. ITO 2(2)(1), FIROZABAD, FIROZABAD
In the result, the appeal of the assessee is allowed
ITA 317/AGR/2025[2014-2015]Status: DisposedITAT Agra20 Mar 2026AY 2014-2015
Bench: Us Challenging The Validity Of Assumption Of Jurisdiction U/S 147 Of The Act. These Additional Grounds Go To The Root Of The Matter & The Facts Relevant For Its Adjudication Are Placed On Record. Hence, We Admit The Additional Grounds & Take Up The Same First For Adjudication.
Section 147Section 148Section 151Section 250
reassessment proceedings. Similar view was also taken by the Hon’ble Bombay
High Court in the case of Vodafone India Ltd. vs DCIT reported in 464 ITR 385
(Bom).
4. Per Contra, the Ld. DR vehemently relied on the following decisions of Hon’ble High Courts to drive home the point where necessary sanction to issue notice under section
