RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR
In the result, the appeal of the assessee is allowed
ITA 1320/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18
For Appellant: Shri Mukesh Khandelwal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 115BSection 147Section 148Section 149Section 151Section 151ASection 153CSection 68
section 151A of the Income Tax Act, 1961. 3. That assessment made without providing the assessee the material on which addition has been made is against principles of natural justice and denies the assessee fair opportunity to put up his case. Non provision of information makes the assessment illegal. Assessee has been denied reasonable opportunity to put up his case
