HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD
In the result, both the appeals filed by assessee are allowed
ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68
147 of the Act, nor confronted to the appellant by way of any show cause notice for rebuttal during the re-assessment proceedings, thereby violating the principles of natural justice.
4.4 Your honour’s kind attention is invited to the decision of Hon’ble Calcutta
High Court in the case of PCIT vs. Prashant Desai (ITAT/57/2025 IA No.
GA/2/2025 order
