SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR
ITA 21/JODH/2023[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18
Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble
Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)
Section 12A(1)(ba) is covering both the returns filed in which application of return is claimed. He further contended that before making such adjustments u/s 143(1)(a), no intimations have been issued to the assessee which was mandatory requirement of the law. In support he placed reliance on the following judgments as under:
ITA Nos. 21 & 22/Jodh/2023
Asst
