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)
28. Before proceeding any further, it would be relevant to cull out Section 124(3) of the Act which reads as under:
"124 (1) xxxxxxxx
(2) xxxxxxx
(3) No person shall be entitled to call in question the jurisdiction of an Assessing
Officer—
(a) where he has made a return under sub-section (1) of section 115WD or under subsection
