GIRDHAR GOPAL RASTOGI,MIRZAPUR vs. I.T.O. WARD 3(1), MIRZAPUR
In the result, the additional ground of the appeal of the assessee is allowed
ITA 162/ALLD/2019[2012-13]Status: DisposedITAT Allahabad13 May 2022AY 2012-13
Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Sri Girdhar Gopal Rastogi, V. Commissioner Of Income Tax Dhundi Katra, Mirzapur, U.P. (Appeal), Allahabad Pan-Aanpr8525N (Appellant) (Respondent) Appellant By: Mr. R.N. Yadav, Adv & Mr. R.K. Kalyani, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 26.04.2022 Date Of Pronouncement: 13.05.2022
For Appellant: Mr. R.N. Yadav, Adv & Mr. R.KFor Respondent: Mr. A.K. Singh, Sr. DR
Section 131Section 133ASection 254(2)
131 of the Act and also impounded the books of accounts of the assessee.
Thereafter, the Assessing Officer issued notice under section 143(2) for taking up the case for compulsory scrutiny. The assessee has challenged the jurisdiction of the Assessing Officer for taking up the case for compulsory scrutiny on the ground that when there was no impounding
