K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR
In the result, appeal of the assessee is allowed
ITA 226/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Aug 2025AY 2021-22
Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
Section 11Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139Section 140BSection 143(1)Section 143(1)(a)Section 143(1)(ii)
3. That ADDL/JCIT has erred in law and facts in sustaining the addition for Rs. 1,82,59,837/- made by assessing officer (AO) at CPC u/s 143(1)(ii) through automated process u/s 143(1) of the Income Tax Act 1961 without appreciating the fact that reasonable opportunity of being heard was not afforded before making adjustment
