INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI
ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A
32. For the reasons stated above, we hold that the decision of the High
Court of Delhi in Sahara and Aar Bee do not lay down the correct law and therefore, we overrule these judgments.
33. In conclusion, we hold that appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing
