HEERA LAL KASARA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honours.”

220/- vide his assessment order passed under section 143(3) of the I.T. Act, 1961 dated 19.07.2011. The case of the assessee was reopened under section 147 of the IT Act, 1961 on the basis of guidelines of Indian Newspaper Society issued by INS. The reason for reopening of the assessment was that the GP as per guidelines of Indian

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