SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR
The appeal stands allowed
ITA 772/JPR/2025[2010-11]Status: DisposedITAT Jaipur18 Sept 2025AY 2010-11
Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)
For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 147Section 148Section 271(1)(c)Section 37(1)Section 44A
properties against which the Assessing Officer has initiated the proceedings u/s 147 of the Act situates in Punjab, transactions have also been held at Punjab and admittedly the assessee is also residing in Punjab, we are of the considered view that the Ld. Assessing Officer, Ward-1, Sri Ganganagar, had no jurisdiction to frame the subjected assessment, consequently the assessment
