ITO WARD - 3(4), NOIDA vs. SHOBHA AGNIHOTRI, NOIDA

In the result, appeal of Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Shri Narender Kumar Choudhry, Judicial Memebr D-4, Sec-27, Noida – 201 301 Noida-201 301 Pan No. Aewpa 0847 H (Appellant) (Respondent) Assessee By -None- Revenue By Shri Pradeep Singh Gautam, Sr. D.R. Date Of Hearing: 02.02.2023 Date Of Pronouncement: 14.03.2023 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 28.12.2018 Of The Commissioner Of Income Tax (Appeals)-I, Noida Relating To Assessment Year 2010-11. 2. The Relevant Facts As Culled From The Material On Records Are As Under:

TDS), Kanpur falling within the Commissioner of Income-tax (Exemption), Lucknow territorial jurisdiction of Pr. CIT/CIT Noida Commissioner Noida Commissioner of Income-tax of Income-tax (International Taxation)-3, Delhi (Appeals), Noida-2 16. Because, the Ld. CIT(A)-1, Noida has erred in law by deciding the appeal of the assessee, without having jurisdiction over the case