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
Income Tax Act 1961.”
12.4 CIT vs. M/s Panorama Builders Pvt. Ltd. in Tax Appeal no. 435
of 2011 of Hon'ble Gujarat High Court
Issue Involved:
"Whether non-issuance of the notice u/s 143(2) within the prescribed time, made the whole block assessment order null and void and bad in law, despite the assessee not having raised