PRATHMIK KRISHI SAKH SAHAKARI SAMITI MARYADIT ,JERATH vs. INCOMETAX OFFICER WARD , NARSINGHPUR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 151/JAB/2024[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20
Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2019-20 Prathmik Krishi Sakh V. Ito Ward Narsinghpur Sahakari Samiti Maryadit Income Tax Office, Jerath Trimurti Nagar, Housing Gram Jerath, Pathariya, Board Colony, Damoh-470661. Narsinghpur-487001. Pan:Aabap7893E (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr Dr Date Of Hearing: 20 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R
For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr DR
Section 119(2)(b)Section 144BSection 147Section 148Section 151(1)Section 250Section 80P
151(1), 144B of the Act, and the “Faceless Jurisdiction of the Income Tax Authorities Scheme, 2022,” as well as the “E-Assessment of Income
Escaping Assessment Scheme, 2022" promulgated by the CBDT and | hence as the notice issued under section 148 itself is bad as it was issued by JAO and therefore subsequent assessment proceeding is also liable