M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR
In the result, all the three appeals are partly allowed for statistical purposes
ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16
Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra
For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C
reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction.
6. BECAUSE in the reason to believe the Id. AO had not substantiated