JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

259 ITR 19 (SC). Thus, the Hon'ble CIT is not justified in confirming the order of the Ld. AO on this point. 2. That, on the facts and circumstances of case, the assessment order passed by the Ld. AO u/s. 147/143(3) of the IT Act, is in defiance of law, as the mandatory compliance of issuing and serving

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed