SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

section 154. The\nbench minutely analysed law in this regard and applying the\nprinciple of 'coram non judice' and following aforesaid judgments of\nthe supreme court, it was held that if an assessee seeks to challenge\nthe reassessment proceedings as being without jurisdiction, when\naction for rectification is sought to be taken on the assumption of the\nvalidity

SMT MANORAMA SINGHAL,INDORE vs. ITO-3(2), INDORE

In the result, assessee’s appeal in ITANo