DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , LUDHIANA vs. DEEPANKAR JAIN, LUDHIANA
In the result appeal of the Department is dismissed and Cross
ITA 183/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh09 Sept 2025AY 2022-23
Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 148Section 148BSection 65BSection 69
section 148B
read with CBDT issued the Manual of Office Procedure in February 2003, the assessment is vitiated and liable to be annulled.
4. That even the approval as sought by the Assessing Officer of the order u/s 143(3) from the Addl. CIT is nonest/bad in law and the granting of the approval of the order
