NIRMAL SINGH,AYODHYA vs. ITO WARD-1,, FAIZABAD
In the result, the appeal of the assessee is allowed
ITA 83/LKW/2024[2014-15]Status: DisposedITAT Lucknow10 Oct 2024AY 2014-15
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria & Sa. No. 07/Lkw/2024 (Arising Out Of Ita. No.83/Lkw/2024 (Assessment Year: 2014-15) Nirmal Singh The Income Tax Officer, V. 15/2/16, Janki Ghat, Ayodhya- Ward-1, 224123, Faizabad (Up). Cinema Road, Faizabad- New-224001. Pan:Bdsps4165C (Appellant) (Respondent) Appellant By: Shri. Rakesh Garg, Adv Respondent By: Shri. Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 24 09 2024 Date Of Pronouncement: 10 10 2024 O R D E R
For Appellant: Shri. Rakesh Garg, AdvFor Respondent: Shri. Sanjeev Krishna Sharma, Addl
Section 144BSection 147Section 148Section 151Section 250Section 56(2)(vii)
section 144B(1) lays down that a notice u/s.143(2) is to be issued. Notice u/s.143(2) is a jurisdictional notice.
Without issue of notice u/s.143(2) the NFAC does not assume jurisdiction.
Failure to issue the notice u/s.143(2) does not authorize NFAC to proceed with the assessment. Issue of notice is sine qua non. The present assessment
