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
Reassessment order invalid due to want of notice under section 143(2)--- Income-tax Act, 1961, ss. 143, 147, 148(1), prov.--
--ITO v. R.K. GUPTA [308 ITR 49 (Delhi)Tribu.,”
12.2 DIT vs.
Society
ForWorldwide
Interbank
Financial
Telecommunications in ITA 441 OF 2010 (Delhi High Court) [(2010)
323 ITR 249]
“The notice u/s 143(2) was issued on 23