SWETA GOENKA,JABALPUR vs. PR. COMMISSIONER OF INCOMR TAX-1, JABALPUR, JABALPUR
In the result, the assessee‟s appeal is dismissed
ITA 44/JAB/2022[2017-18]Status: DisposedITAT Jabalpur17 Aug 2022AY 2017-18
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri U.B. Mishra, CIT-DR
Section 143(1)Section 143(3)Section 194CSection 263
section 143(3) of the Income Tax Act, 1961 dated
23/12/2019 is erroneous in-so-far as it is prejudicial to the interest of Revenue. Accordingly, the said order is SET ASIDE, with the direction to the Assessing Officer to pass a fresh Assessment Order. The A.O. is further directed to pass a suitable order by making proper investigation
