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)
153A(1) r/w s. 153C in the instant case, has been made abundantly clear.
The next decision cited, i.e., Vision Promoters & Builders (P.) Ltd. v. CIT
[2017] 190 TTJ 398 (Chd), is again supportive of what is being stated by us, i.e., a valid basis for the jurisdiction assumed, or lack of it, is decisive of whether the assessment
