SHRI GURUCHARAN SINGH,BHOPAL vs. THE ITO 3(1), BHOPAL

In the result, the appeal of the assessee is partly allowed for A

Bench: Shri C.M. Garg & Shri O.P.Meena, Accoutant Member आ.अ.सं./ I.T. A. No.377 & 378/Ind/2014 "नधा"रण वष"/ Assessment Year: 2007-08 & 2008-09 Shri Gurucharan Singh V. Ito 3(1) Indore Marwah, Prp. M/S Janta Goods Transport, House No.11 P.N.B. Colony, Idgah Hills, Bhopal "था.ले.सं./Pan:Buzps8087D अपीलाथ" /Appellant ""यथ" /Respondent

reassessment completed on the basis of notice u/s 143(2) of the Income Tax Act prior to expiry of time u/s 143(2) issued is illegal.” 2. Since facts for both years ie. A.Ys. 2007-08 and 2008-09 are identical, hence, we are discussing facts of A.Y. 2007- 08 in I.T.A No. 377/In/2014 which would also apply