SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

151 of the Act. Thus, ground nos. 1, 2 and 3 raised by the assessee by way of additional grounds are dismissed. 10. Now, we take up ground no. 4 of the additional grounds where assessee has challenged the assessment is null and void since no notice u/s. 143(2) was issued against return filed in response to notice u/s