DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, JALANDHAR vs. SHRI SUMAN AGGARWAL, JALANDHAR
The appeal of the Revenue is dismissed and the CO filed by the assessee is dismissed being infructuous
ITA 101/ASR/2018[2009-10]Status: DisposedITAT Amritsar14 Jul 2021AY 2009-10
Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 101/Asr/2018 Assessment Year: 2009-10
Section 143(2)Section 147Section 148Section 153CSection 69B
153C and not u/s.148. Thus, the order under appeal is not sustainable being illegal on this premise.
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ITA No. 101 & CO No. 09/Asr/2018&2019
(ii) That the Id. ACIT has grossly erred in facts and in law, in assuming jurisdiction in this case by invoking the provisions of section 147/148 and therefore, the impugned order, passed in consequence thereof