SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI
In the result appeal of assessee is allowed in terms indicated hereinabove
ITA 484/JODH/2018[Shri Jitendra Ojha ]Status: DisposedITAT Jodhpur19 Mar 2020
Bench: Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.
Section 132Section 139Section 143(3)Section 147Section 148Section 148(1)Section 149Section 153Section 153ASection 153C
153D. In not doing so the ld. AO had incorrectly and unlawfully acquired jurisdiction u/s 147
of the Act by overlooking the mandatory provision of Sec. 153 which starts with non-obstante clause i.e.:-
" Notwithstanding anything contained in section 139, section 147, section 148, section 149, section, where the Assessing Officer is satisfied that " ...............
Since
