SHRI GAURAV AGRAWAL,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR
In the result, the appeal of the assessee is allowed for statistical purposes and appeal of the revenue is dismissed
ITA 37/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Garima Chaudhary, CIT-DR
Section 127Section 127(2)Section 132Section 153A
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