M/S GENIUS EDUCATION SOCIETY,MANDI vs. ACIT, C-2, (E), CHANDIGARH
In the result, the appeal of the assessee is allowed in
ITA 238/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh20 Aug 2018AY 2012-13
Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Genius Education Society, Vs. The A.C.I.T., Tanda Balt, Sadar, Mandi, Circle-2(Exemptions), Himachal Pradesh. Chandigarh. Pan: Aaajg1473H (Appellant) (Respondent)
For Appellant: S/Shri Ajay Jain, CAFor Respondent: Shri Surinder Meena, JCIT
Section 10Section 12ASection 12A(2)Section 147Section 148
reassessment framed u/s 147-148 itself is illegal, without proper sanction, void ab initio and without jurisdiction.
6. That the appellant craves leave to add or amend the ground of appeal before the appeal is finally heard and disposed off.”
3. Briefly facts relating to the case are that the assessee
had applied for registration u/s10
