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Section 26312 Section 1532 Section 153A2 Section 143(3)2

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

191 (2016) 383 ITR 455 (Del) held that: "Order of reassessment cannot be passed without notice under s. 143(2) of the IT Act. The jurisdictional error cannot be cured by s. 29288 of the IT Act". It is well settled law that before passing the reassessment order, AO shall have to prepare and serve notice upon assessee

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: Disposed