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
3), Agra”
9. Per contra, the learned D.RShriWaseemArshad, at the outset objected to the submissions made by the learnedA.R and stated that since assessee had not challenged the validity of notice under section (ASSESSMENT YEAR: 2008-09)
148 of the Act before the authorities below therefore, it cannot be allowed to raise this objection at this belated stage and thereby