ZOYIEB ALI,SRINAGAH vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result the captioned appeal of the assessee is allowed for statistical

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bleincome Tax Officer, Zoyieb Ali Ward-1 170 A, Green Park Lane Bye Pass, Near Jamkash, Srinagar Kapurthala Pan:Akapa2889F Shri Rohit Kapoor, Advocate & Assessee By Shri V.S. Aggarwal, Itp Shri Charan Dass, Sr. Dr Revenue By 23.09.2025. Date Of Hearing Date Of Pronouncement /A // .2025. Order Dr. Mitha Lal Meena, A.M.:

reassessment proceedings unsustainable in law. 4. That the LD CIT(A) has erred in confirming the addition of Rs.38,13,839/- made by the AO ignoring the fact that the assessment framed u/s 144/147 is bad in law since the same is without mentioning DIN which is mandatory requirement as per circular no. 19/2019 dated 14 Aug 2019. That