NATTHI SINGH,DEHTORA vs. INCOME TAX OFFICER, WARD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing) Natthi Singh, Vs. Ito, Mohhamadpur, Dehtora, Up Ward (Appellant) (Respondent) Pan: Jfqps8274N Assessee By : None Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 03/02/2025 Date Of Pronouncement 03/02/2025

reassessment proceedings and hence the objection of the assessee was dismissed. In our considered opinion, this is not the proper way of disposing of the ground. The assumption of jurisdiction is an important fact and the same starts with the issuance of Notice and service of Notice thereon. Jurisdictional defect, if any, cannot be cured even under section 292B

ITO WARD-1(1)(2), AGRA vs. MAMTA SINGH, AGRA

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meenaassessment Year: 2007-08 Income Tax Officer, Vs. Smt. Mamta Singh, Ward-1(1)(2), Agra 6, Amar Lok Colony, Opposite Jalma Hospital, Agra. (Appellant) Pan :Aobps 7284 K (Respondent)

292B of the Income Tax Act is not arising from the impugned Order of Ld.CIT(Appeals). 2.4 Because in any view, the Order of Ld.CIT(Appeals) is not erroneous in law and on facts. ITA 155/Agr/2018 & 4 CO No.36/A/2018 3 Because in any view, without prejudice to the aforesaid grounds no addition is warranted on the merit of the case