RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR
In the result, the appeal is dismissed
ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68
reassessment or reopening of the assessment. The
case is squarely covered by the above judgment. Therefore, to complete
assessment on the basis of illegal notice is illegal and void.
On the similar principals, the order of the Karnataka High Court in the case of
Manjunath Cotton Corp and M/s. SSSA Emerald Meadows, on the issue of
penalty