PREMWATI SUMAN,AGRA vs. ITO-1(3), AGRA
In the result both appeals are allowed
ITA 393/AGR/2018[2008-09]Status: DisposedITAT Agra22 Mar 2019AY 2008-09
Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenasmt. Premwati Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnvps9819N (Appellant) (Respondent) Shri. Ranjeet Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnlps9622P (Appellant) (Respondent)
Section 144Section 147Section 148Section 151
254 of the Act the Tribunal has jurisdiction to examine a question of law which thought not arose before lower
(ASSESSMENT YEAR: 2008-09) authorities but arose before it from facts as found by lower authorities and having a bearing on tax liability of assessee.
12. In the case of Shri Abdul MajidVsCIT(2006) 153 Taxman