M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR
In the result, the appeal of the assessee is allowed
ITA 137/LKW/2022[2011-12]Status: DisposedITAT Lucknow05 Nov 2024AY 2011-12
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R
For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 139Section 153CSection 153DSection 263Section 263(1)
153D of the Income Tax Act,
1961, therefore in view of the Judgment of Hon’ble Allahabad High Court in the case of CIT vs. Dr. Ashok Kumar IT Appeal No. 192 of 2000 and Pr.
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Commissioner of Income Tax (Central), Kanpur has no jurisdiction to pass the order under section 263 of the Income
