DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR
ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)
For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)
2) by the assessing officer who had no jurisdiction to issue the same at the relevant point of time quashed the assessment.
Apart from that, the aforesaid view is also supported by the order of the ITAT,
Kolkata ‘B’ Bench in the case of OSL Developers (p) Ltd. Vs. ITO, (2021) 211 TTJ
(Kol) 621 and that of ITAT, Gauhati
