N. N. CONSTRUCTION, BORSI, DURG,DURG vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHILAI, BHILAI, DURG
The appeal of the assessee is partly allowed for statistical purposes
ITA 403/RPR/2024[2018-19]Status: DisposedITAT Raipur28 Mar 2025AY 2018-19
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 403/Rpr/2024 (िनधा"रण वष" Assessment Year: 2018-19)
For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 144BSection 147Section 148Section 151ASection 250Section 44A
151A of the Income Tax Act.
Therefore, the assessment order passed u/s 147 r.w.s. 144 read with section 144B dt. 28/03/2023, pursuant to such invalid notice, is also invalid and bad in law and the order is liable to be quashed.
2. That, without prejudice to above, on the facts of the case and in law, the CIT(A) erred
