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
u/s 148
without complying the provision of Section 148 (2)”
The Hon’ble High Court held that “Further, it has been held that the plea with regard to the jurisdiction of the Officer goes into the root of the matter, therefore, even if not raised at the first instance before the Assessing Authority, it can be raised before the Appellate
