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Section 153C5 Section 2633 Section 153A(1)3 Section 153C(1)2 Section 142(1)2

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)

section 263 assessment order. Though a matter subsequent, with which we are not really concerned, particularly as it is the absence of proper inquiry per se that makes an order erroneous, but as pointed out herein, there is nothing to show lack of application of mind by the AO, with in fact most of the queries being not related