SUNIL KUMAR PATHAK,REWA vs. INCOME TAX OFFICER WARD -1, , REWA
In the result, the appeal filed by the assessee is allowed
ITA 37/JAB/2023[2014-15]Status: DisposedITAT Jabalpur13 Nov 2023AY 2014-15
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesunil Kumar Pathak Vs. Ito, Ward – 1, 3Rd Floor, A Block, Shilpi Rewa-486001, Plaza, Pili Kothi, Madhya Pradesh. Rewa-486001, Madhya Pradesh. Pan/Gir No. : Arwpp9628A Appellant .. Respondent Appellant By : Shri.Dhiraj Ghai.Fca.Ar Respondentby : Shri.Shiv Kumar. Sr.Dr Date Of Hearing 15.09.2023 Date Of Pronouncement 10.11.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 144 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:
For Appellant: Shri.Dhiraj Ghai.FCA.ARFor Respondent: Shri.Shiv Kumar. Sr.DR
Section 147Section 148
6. Per Contra, the Ld. DR submitted that the notice issued
U/sec148 of the Act is a valid notice. The CIT(A) was correct in sustaining addition u/sec69A of the Act in the hands of the legal heir and supported the order of the CIT(A).
7. We heard the rival submissions and perused the material on record
