DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD
In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed
ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17
Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)
Section 11Section 124(3)Section 139Section 148
151A r.w. Section 144B of the Act and argued that, the notice issued by the Jurisdictional Assessing
Officer (JAO) is bad in law and consequently the assessment order passed by the A.O. in pursuant to the invalid notice is liable to be quashed. The sum and substance of the arguments of the assessee before the Ld. CIT(A) are that
