DINESH JAT,SAGAR vs. CIT (A), SAGAR
ITA 195/JAB/2025[2013-2014]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-2014
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Jaiswal Sancheti, C.AFor Respondent: Shri. N.M. Prasad, Sr. DR
Section 144Section 147Section 250Section 251(1)(a)Section 271(1)(c)Section 44ASection 69A
section 144, which was passed without valid service of notice upon the appellant. The reassessment proceedings were initiated solely on AIR information, and the assessment was completed without giving the appellant an effective opportunity of being heard. Therefore, the penalty u/s 271