M/SPANDEY TRANSPORT CO.,SONEBHADRA vs. ITO,, MIRZAPUR
In the result, the appeal of assessee is treated as partly allowed for statistical purposes
ITA 12/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Nov 2020AY 2008-09
Bench: Shri Vijay Pal Rao
For Appellant: Shri Praveen GodboleFor Respondent: Shri A.K.Singh, Sr.DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 145(3)Section 234Section 292B
1) of the Act. Therefore, when this objection was not raised by the assessee before the authorities below and not disputed the service of notice issued u/s.143(2) of the Act, then in view of the provisions of Section 292BB of the Act, the assessee cannot be allowed to dispute the service of notice issued u/s.143