SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR
In the result, the appeal is partly allowed
ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15
Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora
Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)
2), declaring so, with, accordingly, the assessee pleading that the said limit could not be breached without the AO, being bound by the Board Instruction, first seeking permission as contemplated by the Board Instruction, and which he has not. We have in fact already noted a complete absence of the basic incidents of a section 153A(1) r/w s. 153C
