AMBEY CONSTRUCTION COMPANY,BATHINDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BATHINDA
In the result, the appeal of the assessee is allowed
ITA 121/ASR/2017[2011-12]Status: DisposedITAT Amritsar21 Feb 2019AY 2011-12
Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner Of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (Appellant) (Respondent) Pan No. Aanfa7199K
For Appellant: Dr. Rakesh GuptaFor Respondent: Sh. M. P. Singh, CIT DR
Section 143(3)Section 145(3)Section 147Section 148Section 282Section 68
147 to re-open the assessment and passing the impugned reassessment order, more so when such jurisdiction could not be assumed in law and reassessment order could not be passed in law, inter-alia for the following reasons:
a) Because the objections to the re-opening were not disposed.
b) Because the jurisdiction was assumed qua non-existent entity
