SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE
In the result appeal of the assessee is allowed
ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13
Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57
144B, and unless the prejudice to the interests of the revenue
ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019
Vinod Bhandari
is shown, the jurisdiction under section 263(1) cannot be exercised by
the Commissioner, even though the order is erroneous. The argument
that such an order may possibly be challenged in appeal by the
assessee, and for this reason it is prejudicial