SMT.TEJAL JUGAL KISHORE,SATNA vs. PRINCPAL COMMISSIONER OF INCOME TAX-2, JABALPUR
In the result, the appeal of the assesse is allowed
ITA 16/JAB/2019[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Sharvan Kumar Gotru, CIT-DR
Section 131Section 133(6)Section 143(3)Section 263
1. The order passed u/s 263 of I.T. Act 1961 by Hon'ble Pr. CIT,
Jabalpur is illegal, invalid and bad in law.
2. The Pr. CIT, Jabalpur erred in holding that A.O. had not conducted proper inquiry and thus order passed by A.O. is erroneous and prejudicial to the interest of revenue and in setting aside the assessment
