SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE
In the result, the appeal of the assessee is allowed
ITA 712/JODH/2024[2013-14]Status: DisposedITAT Jodhpur01 Jan 2025AY 2013-14
Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D
Section 139Section 147Section 148Section 151Section 50CSection 54F
Reassessment—Validity—Grounds alleged in notice under s.
148
incorrect or non existent—ITO's jurisdictions is ousted the moment this situation comes to his knowledge.
Commissioner of Income Tax Vs Atlas Cycle Industries (1989)
180ITR 319 (P&H).
On the basis of the aforesaid legal precedents it is clear that simply mentioning certain facts without application of mind
