BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR
In the result, all the three appeals in ITA Nos
ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P
151 of the IT Act and this issue is already decided by Hon'ble Apex court in the case of UOI Vs Rajeev Bansal and hence proceeding is liable to be quashed being invalid
8. The notice under section 148 of the IT Act is not according to law as it was issued by non-Jurisdictional AO and further