M/S SUSHILA DEVI CENTRE FOR PROFESSIONAL STUDIES AND RESEARCH,DEHRADUN vs. PCIT (CENTRAL), KANPUR (JAO- DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN), DEHRADUN

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Trust v. CTT-1 & Ors SLP(C) No. 13968/2015 dated 21.10.2016. It is mandatory required that the order passed under Section 127(2) of the Act that the senior authority must be in agreement to the said transfer of assessing officer. The absence of disagreement doesn't meet the requirement of provisions of the Act. Hence, the order under Section

RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Charitable Trust (2023) 150 taxmann.com 311(Surat Trib.) 4.2 The Ld. AR further submitted that had the AO treated both ITRs defective in accordance with the provisions of section 139(9) of the Act after affording atleast one opportunity to file Form 10B to cure the said defect; the assessee would have done the needful. Since there was no time

RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Charitable Trust (2023) 150 taxmann.com 311(Surat Trib.) 4.2 The Ld. AR further submitted that had the AO treated both ITRs defective in accordance with the provisions of section 139(9) of the Act after affording atleast one opportunity to file Form 10B to cure the said defect; the assessee would have done the needful. Since there was no time