INCOME-TAX OFFICER vs. SHRI SITARAM V. THAKUR,, KOLHAPUR
In the result, appeal of Revenue is dismissed and all the appeals of assessee are allowed
ITA 1296/PUN/2014[2001-02]Status: DisposedITAT Pune28 Feb 2018AY 2001-02
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1296/Pun/2014 यििाारण वषा / Assessment Year : 2001-02 The Income Tax Officer, अऩीऱाथी/Appellant Ward 1(3), Kolhapur …. Vs. Kusum Sitaram Thakur L/H Of Late Shri Sitaram V. Thakur, A/P Nitawade, Tal: Bhudargad, …. प्रत्यथी / Respondent Dist: Kolhapur Pan: Aawpm3998H आयकर अपीऱ सं. / Ita No.1326/Pun/2014 यििाारण वषा / Assessment Year : 2001-02 Kusum Sitaram Thakur L/H Of Late Shri Sitaram V. Thakur, A/P Nitawade, Tal: Bhudargad, अऩीऱाथी/Appellant Dist: Kolhapur …. Pan: Aawpm3998H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(3), Kolhapur
For Respondent: Dr. Vivek
Section 143(3)Section 148
1. Proceedings under section 143(3) r.w.s. 147 dated 31/12/2009 are void rendering CIT(A) order dated 18/03/14 to be void.
2. There exists defect in section 254 order r.w.s. 147 order as same is not speaking order, there is no computation of income annexed, inadequate inquiries done these are beyond rectification and is infructuous and non- implementable.
3. Assessment
