DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA
In the result, cross-objection nos
ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)
For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D
27 03 2015, then how the notice u/s 142(1) was issued on 30.03.2015. As a matter of fact, no assessment was completed on 27.03.2015 or prior to that nor also orders were approved by the Ld. Addl. Commissioner of Income Tax.
Therefore, the assessment order passed without obtaining the approval from the Addl. Commissioner of Income Tax is illegal
