SMT. ANJANA SHARMA,JAIPUR vs. ITO, WARD-2(2), JAIPUR
In the result, this appeal of the assessee is partly allowed
ITA 1214/JPR/2019[2013-14]Status: DisposedITAT Jaipur25 Nov 2021AY 2013-14
Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1214/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 Cuke Smt. Anjana Sharma, I.T.O., Vs. M-115-B, Plot No. F-115, Mahesh Ward 2(2), Colony, J.P. Underpass, Tonk Jaipur. Road, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bgdps 5144 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order
For Appellant: Shri Ashok Kumar Gupta (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 115BSection 143(2)Section 148
section 143(2) can be issued on or before 30.09.2017, hence impugned notice is time barred, without jurisdiction and illegal.
May kindly refer Hotel blue moon (SC)
2. Re-assessment is based on borrowed satisfaction;
That Ld. AO has grossly erred in law and facts in issuing notice u/s 148
without having personal satisfaction in respect of escaped Income
