KONDA KARABI,JAMSHEDPUR vs. DCIT, CIRCLE-1, JAMSHEDPUR

In the result, the grounds of appeal raised by the assessee are allowed for statistical for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahaykonda Karabi, D.C.I.T., G/15, Nargis, Ashiana Garden Sonari, Circle-1, Vs. Jamshedpur-831011 Jamshedpur. Pan No. Abwpk 3757 F Appellant/ Assessee Respondent/ Revenue

3. For that in the facts and circumstances of the case initiation of proceeding u/s 147 rws 144B is arbitrary, unjustified, void ab-initio and bad in law. Since the very initiation of proceeding u/s 147 is ab-initio void and as such the further proceeding initiated at is void