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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

d) of the Act dt. 20.04.2022 and notice u/s 148 of the Act dated 21.04.2022 were issued by the ITO, Ward-8(1), Hyderabad who is not the jurisdictional Assessing officer of the case. Rather, ACIT (Exemption), Circle-1(1), Hyderabad is the jurisdictional Assessing officer of the case. While dealing with the objection of the appellant on the issue

LAXMI DHARAMSOTH,MANCHYA THANDA vs. ITO., WARD-1, WARANGAL

Bench: Us:

Section 147 r.w.s. 144 2 Laxmi Dharamsoth vs ITO r.w.s 144B of the Income Tax Act, 1961 (for short, “Act”) dated 29/03/2022, for the Assessment Year 2017-18. The assessee has assailed the impugned order of the CIT(Appeals) on the following grounds of appeal before us: “1. The Assessing Officer (AO) is erred in reopening the assessment