ARIES MARKETERS PRIVATE LIMITED,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD
In the result, appeal filed by the assessee is allowed
ITA 141/ALLD/2019[2007-08]Status: DisposedITAT Allahabad11 Feb 2021AY 2007-08
Bench: Shri Vijay Pal Raoassessment Year: 2007-08
For Appellant: Shri S.K. Khanduja, AdvocateFor Respondent: Shri A.K. Singh, CIT (DR)
Section 143(3)Section 147Section 148Section 151Section 151(1)
section 151 is invalid and cannot be sustained and the assessment done on the basis of such a notice is to be set aside.
3. Because, without prejudice to the above, the service of the notice issued u/s 148 dated 29.03.2014 is invalid.
4. Because, without prejudice to the above, the assessment framed is bad both on facts