SMT. RAJINDER KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA
In the result, appeal of the assessee is allowed
ITA 171/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 1Section 143(3)Section 148Section 263
b) through speed post and has been served on assessee after 31.03.2018. 6. That the order of the Learned Commissioner of Income Tax, Jalandhar-l
(‘Ld. CIT’) u/s 263 is arbitrary, unjust, is based on assumptions &
presumptions since no error existed or prejudice was caused to revenue, therefore, the order of the Learned Commissioner of Income Tax,
Jalandhar