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)
153C, admittedly initiated in that case, are admittedly absent in the instant case.
The third decision, i.e., Pioneer Distillers Ltd. v. Pr. CIT (ITA No.
479/Pun/2017), again, does not assist the assessee’s case in any manner. In that case the admitted position – as of the assessment under reference being a limited scrutiny assessment, was that the assessment subject
