DILEEP KUMAR OJHA,SITAPUR vs. NFAC DELHI, DELHI
In the result, these appeals of the assessee are partly allowed for statistical purposes
ITA 453/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2025AY 2013-14
Bench: Shri Sudhhanshu Srivastava & Shri Anadee Nath Misshra
For Appellant: Shri Ravinder Aggarwal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 147Section 148Section 234ASection 249(3)Section 270ASection 271(1)(b)Section 271(1)(c)Section 69Section 69C
penalty u/s 271(1)(b) and 271(1)(c).”
ITA. No.459/LKW/2024
1. On facts and circumstances of the case, the order passed by Ld.
Authorities below u/s 147 r.w.s 144 is bad in law and without jurisdiction and needs be quashed as the same is passed before service of notice u/s 148. 2. On the facts and circumstances