JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR
In the result, the appeals of the assessee are allowed
ITA 337/ASR/2017[2007-08]Status: DisposedITAT Amritsar27 Mar 2019AY 2007-08
Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”
For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C
reassess such other person in accordance with the provisions of section 153A of the I.T. Act, 1961. Since no search was conducted in the case of the assessee, provisions of section 153C of the I.T. Act, 1961
ITA Nos.337 to 341/Asr./2017
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Jaswinder Singh Bains Alia Jazzy B are applicable to the assessee. Accordingly, this is a fit case
