JAGJIT SINGH ,PATIALA vs. INCOME TAX OFFICER, WARD-2, PATIALA , PATIALA
In the result we set aside the impugned order and remand the case back to the file of Ld
ITA 105/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh18 Dec 2024AY 2011-12
Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing No. Itba/Nfac/S/250/2023- 24/1058720011(1) Dt. 13/12/2023 Of The Ld. Cit(A) Passed Under Section 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2011-12 & The Corresponding Previous Year Period Is From 01/04/2010 To 31/03/2011. 2. Factual Matrix
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 17Section 22Section 250Section 253
27l(1)(b)
Notice u/s 142(1)
19.07.2018 26.07.2018
-do-
Notice u/s 142(1)
06.08.2018 13.08.2018
-do-
Notice u/s 142(1)
06.09.2018 12.09.2018
-do-
Show cause notice
19.09.2018 27.09.2018
-do-
Opportunity letter
22 10.2018 26.10.2018
-do- !
2.5
That the perusal of the above cited table, it is clear that all notices/letters remained un-complied with as neither anybody attended