SMT. HARVINDER KAUR,KAPURTHALA vs. A.C.I.T, CENTRAL CIRCLE-I,, JALANDHAR
In the result, the assessee’s appeal is partly allowed for statistical purposes
ITA 328/ASR/2017[2008-09]Status: DisposedITAT Amritsar29 Oct 2018AY 2008-09
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 328/(Asr)/2017 Assessment Year: 2008-09
For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 143(3)Section 36(1)(iii)
sections 234A and 234B. Per the said order, the power stands delegated by the Board to the Chief Commissioner of Income Tax (CCIT). The appropriate procedure in the matter, therefore, is for the assessee to move the appropriate authority, seeking relief, which is thus in the administrative domain. We may at this stage also refer to the decision