SMT. ASHA YADAV,SAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JABALPUR
In the result, the appeal is allowed
ITA 89/JAB/2018[2012-13]Status: DisposedITAT Jabalpur03 Apr 2019AY 2012-13
Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2012-13 Smt. Asha Yadav V. Principal C.I.T.-1 Katra Ward, Bina Jabalpur Sagar Tan/Pan:Abzpu9749E (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Advocate Respondent By: Shri P. D. Chougale, D.R. Date Of Hearing: 02 04 2019 Date Of Pronouncement: 03 04 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Dated 26/3/2018 Passed By The Ld. Pr. C.I.T., Jabalpur U/S. 263 Of The Income Tax Act, Taking The Following Grounds: 1. That, The Order Passed By The Pr. Cit-1, Jabalpur U/S 263 Dated 26.03.2018 Is Arbitrary, Erroneous & Contrary To The Facts & Records Of The Assessment, Hence Liable To Be Set Aside. 2. That, On The Facts & Circumstances Of The Case, The Conclusion Of Pr. Cit-1, Jabalpur Regarding Contravention Of Provision U/S 40 A (3) Of The Act Is Erroneous. 3. That, On The Facts & Circumstance Of The Case, The Conclusion Of Pr. Cit-1, Jabalpur Regarding Applicability Of Section 194 C Of The Act Is Illegal, Arbitrary & Erroneous. 4. That, The Order Passed U/S 263 Of The Income Tax Act, 1961 Is Served To The Assessee On 09.04.2018, Hence The Order Is Clearly Barred By Limitation. 5. That, While Passing The Order U/S 263 No Reasonable & Proper Opportunity Of Being Heard Is Provided To The Assessee.
For Appellant: Shri Sanjay Mishra, AdvocateFor Respondent: Shri P. D. Chougale, D.R
Section 147Section 194Section 263Section 40
40 A (3) of the Act is erroneous.
3. That, on the facts and circumstance of the case, the conclusion of Pr. CIT-1, Jabalpur regarding applicability of section 194 C of the Act is illegal, arbitrary and erroneous.
4. That, the order passed u/s 263 of the Income Tax Act, 1961 is served to the assessee on 09.04.2018, hence
