CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE
In the result, appeal filed by the assessee is allowed
ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A
section 143(2) are mandatory. Without issue of notice u/s 143(2) no valid assessment is framed.
Reliance on:
i)
(2010) 321 ITR 362 (SC)
ACIT & Anr. Vs. Hotel Blue Moon
(P- 103 – 112) (105) ii)
(2019) 108 taxmann.com 183 (SC)
CIT vs. Laxman Das Khandelwal
(P- 113 – 118) (114) iii)
ITAT order in ITA No.1744/Mum/2016 in the case
