JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI
Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous
ITA 39/JAB/2023[2009-10]Status: DisposedITAT Jabalpur01 Dec 2023AY 2009-10
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 1Section 143(2)Section 153A
153A of the Act’. The assessee in its Cross Objections, filed before us, also raised the specific ground regarding non issuance of notice u/s 143(2) of the Act. Even before us the Department has not produced any evidence to show that the notice u/s 143(2) of the Act has been actually issued.
11. The learned CIT(A) while
