SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI
ITA 211/SRT/2020[2011-12]Status: DisposedITAT Surat25 Nov 2025AY 2011-12
Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth
Section 143(3)Section 37(1)
144B(8) of the Act is without
jurisdiction, illegal, bad in law and hence, liable to be annulled or nullified
in toto.
4.
On the facts and in the circumstances of the case as well in law, the CIT
(Appeals) has erred in upholding the action of the AO in passing the
assessment order u/s 143(3) r.w.s