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)
254(2) of the Income Tax Act. The learned DR has also relied upon the various decisions on the point that the assessee has not raised any objection regarding jurisdiction of the Assessing
Officer during the assessment proceedings and therefore cannot be permitted to raise this issue. It is pertinent to note that those decisions are only on the issue
