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
147
and other grounds of appeal raised by the assessee.”
In view of above, notice issued u/s 148 without serving the notice and the consequential assessment order passed by non jurisdictional AO be quashed.
Ground No.2
The Ld. CIT(A), NFAC has erred on facts and in law in confirming the addition of Rs.5,26,000/- u/s
