SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

Section 148 of the Act and in the absence of a notice to the assessee against whom reassessment order is proposed, the said order is held to be invalid.” 20 Smt. Pushpa Chhajer q] Further also rely on the decision of Hon’ble ITAT, Jaipur Bench in the case of Charan Singh (P.B. Page 217 to 224). In light

SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

206 CTR (P & h) 141 11. On the contrary, the ld. DR submitted that the assessee is not having intention to revive the business. The Ld CIT(A) has noticed that the assessee has not started production of electricity in the subsequent years also. Accordingly, the Ld CIT(A) has held that it was not a case of temporary lull

SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

206 CTR (P & h) 141 11. On the contrary, the ld. DR submitted that the assessee is not having intention to revive the business. The Ld CIT(A) has noticed that the assessee has not started production of electricity in the subsequent years also. Accordingly, the Ld CIT(A) has held that it was not a case of temporary lull