SHRI GAURAV JOSHI,JALANDHAR vs. INCOME TAX OFICER WARD-1(5), JALANDHAR
In the result, the appeal of the assessee is allowed
ITA 274/ASR/2018[2010-11]Status: DisposedITAT Amritsar16 Jan 2019AY 2010-11
Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.274/Asr./2018 : Asstt. Year : 2010-11 Sh. Gaurav Joshi, Vs Income Tax Officer, C/O Sh. Ashray Sarna, Adv., B- Ward-1(5), 18, Vakil Building, Model Jalandhar Town Road, Jalandhar (Appellant) (Respondent) Pan No. Amjpj3603P Assessee By : Sh. Ashray Sarna, Ca. Revenue By : Sh. Bhawani Shankar, Dr Date Of Hearing : 10.01.2019 Date Of Pronouncement : 16.01.2019
For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Bhawani Shankar, DR
Section 143(3)Section 147Section 148Section 69
section 2(7A) of the Act. These reasons are, thus, struck down as void ab initio, null and void. Since the reasons to believe escapement of income themselves have been declared null and void, all proceedings in furtherance thereof, culminating in the impugned order are also void ab initio and are quashed as such.”
So, respectfully following the aforesaid referred
