MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

2) of the Act itself was invalid, the assessment order u/s. 143(3) of the Act, dated 23.09.2013, is illegal, non- est, bad in law, and deserves to be quashed. 20. On the contrary, ld.Sr.DR vehemently supported the order of the authorities below and submitted that the assessee was non-cooperative before the ld. CIT(A). The assessee has taken