DR. AROTI GHOSH,ALLAHABAD vs. ITO, WARD-1(1), ALLAHABAD
In the result, appeal of the assessee is allowed for statistical purpose
ITA 37/ALLD/2022[2008-09]Status: DisposedITAT Allahabad15 Sept 2023AY 2008-09
Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2008-09
For Appellant: Sh. S.K. Jaiswal, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 148Section 154
154 of the Income Tax Act, 1961 on the ground that, the appellant has not accepted the assessment order and filed an appeal against the order sought to be rectified, therefore he cannot ask for rectification of assessment order, hence the AO has rightly dismissed the rectification request.
2. BECAUSE the learned Commissioner of Income Tax (Appeals) has failed
