AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

80D, 80DD and 80G etc.). However, the given notice u/s 133(6) in no\nmanner shows (or alleges) that some wrong claim was made by the assessee\nwith a view to conceal and/or to furnish inaccurate particulars. The notice simply\nrequired the assessee to provide certain information related to/ in support of the\ndeductions claimed. It is not the case

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

80D, 80DD and 80G etc.). However, the given notice u/s 133(6) in no\nmanner shows (or alleges) that some wrong claim was made by the assessee\nwith a view to conceal and/or to furnish inaccurate particulars. The notice simply\nrequired the assessee to provide certain information related to/ in support of the\ndeductions claimed. It is not the case

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

80D, 80DD and 80G etc.). However, the given notice u/s 133(6) in no\nmanner shows (or alleges) that some wrong claim was made by the assessee\nwith a view to conceal and/or to furnish inaccurate particulars. The notice simply\nrequired the assessee to provide certain information related to/ in support of the\ndeductions claimed. It is not the case

LATE SH. SHEKHAR DHARIWAL THROUGH L/H SMT. NIKITA DHARIWAL,DHARIWAL BHAWAN, SHASTRI MARKET, KOTA vs. ITO, WARD-2(2), KOTA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 159(2)(b), it is permissible for AO to issue fresh notice u/s 148 against legal representative, provided that same is not barred by limitation; he cannot continue proceedings based on an invalid notice issued u/s 148 to dead assessee—In present case, writ application succeeded— Notice issued by revenue u/s 148 were quashed” Alamelu Veerappan