INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR
In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above
ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
Section 132Section 153Section 153ASection 250
deemed to have never been issued/passed.
6. The Ld. DR has vehemently objected to this by asserting that Assessment
Order in this case was passed through ITBA system through manual to system functionality in ITBA and DIN was also generated as is evident from Para No.
14 of the Ld. CIT(A) Order and also from remand report