SOBER CERAMICS,MORBI vs. ITO, WARD-4, MORBI, MORBI
In the result, appeal of the assessee is allowed
ITA 165/RJT/2024[2016-17]Status: DisposedITAT Rajkot28 Feb 2025AY 2016-17
For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 131Section 143(3)
reassessment proceedings\nbeing ab-initio void. Learned Counsel for the assessee submitted that\nthe present appeal is squarely covered by the aforesaid order of the\nTribunal, a copy of which was also placed before the Bench. Thus,\nwe find that issue, of the assessee, under consideration, is squarely\ncovered by the judgment of jurisdictional ITAT Rajkot, in ITA No.\n42/Rjt/2023