M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-II, JALANDHAR
In the result, the appeal of the assessee bearing ITA No
ITA 232/ASR/2022[2010-11]Status: DisposedITAT Amritsar11 May 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68
153B (1) r.w. Explanation (ii)(a) of the Income Tax
Act, 1961. 3. That the A.O had gravely erred in law and facts of the case in assuming jurisdiction and framing assessment in the hands of the assessee company.
4. That the A.O had acted in blatant violation of the basic
'Principles of Natural Justice' by proceeding with and framing
