MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR
In the result, the appeal of the assessee is allowed
ITA 153/JODH/2019[2010-11]Status: DisposedITAT Jodhpur03 Oct 2023AY 2010-11
Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 158Section 54F
House Property which too confirmed by the Commissioner of Income Tax (Appeal) after providing part relief in respect of statutory deduction@ 30% which is bad in law.
Sh. Murlidhar Kriplani vs. ITO
6. That the appellant craves its right to add, alter, amend, modify or substitute any of the grounds of appeal on or before the time of hearing
