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Section 153C5 Section 153D4 Section 2633 Section 153A(1)3 Section 153C(1)2 Section 142(1)2 Section 143(3)2 Section 44A2 Addition to Income2

SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR

In the result, Ground No.1

ITA 21/JAB/2019[2016-17]Status: DisposedITAT Jabalpur17 Jan 2020AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

For Appellant: Shri Pawan Ved, Advocate &For Respondent: Shri H.P. Meena, D.R

Section 132Section 132(1)Section 153ASection 153D

reassessment shall be passed by the assessing officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of Section 153A or assessment year referred to in clause (b) of sub-section (1) of Section 153B except with the prior approval of Joint Commissioner.” Therefore, for passing the impugned

SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR

SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S.TDP & ASSOCIATES, JABALPUR