In the result, the appeal of the assessee is allowed for statistical purposes and appeal of the revenue is dismissed
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
153A by ACIT (Central) circle Jabalpur and consequential assessment = was illegal and it should have been quashed by learned CIT(A). 2. The learned Commissioner of Income Tax (Appeal) has failed to appreciate that the order passed by the Principal CIT-1, Jabalpur under section 127 of the Act is bad in law as no reason were recorded