SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI
Appeal of the assessee stands allowed
ITA 22/JODH/2021[2016-17]Status: DisposedITAT Jodhpur08 Sept 2021AY 2016-17
Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021
Section 143(2)Section 143(3)Section 263Section 54F
Section 54F of the Act as per law.
6. That on the facts and in the circumstances of the case, the ld. PCIT-1, Jodhpur grossly erred in exceeding his jurisdiction by issuing direction on the issue which was not subject matter of show cause notice U/s 263 of the Act.
7. That on the facts and in the circumstances
