RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI
In the result, the appeal of the assesseein ITA No
ITA 42/VNS/2022[2012-2013]Status: DisposedITAT Varanasi07 Feb 2023AY 2012-2013
Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2012-13 Shriradheyshyam Income Tax Officer, 308, Sector 16, Avasvikas Colony V. Ward-2(3),Aayakarbhawan, Sikandra,Agra-282007, U.P.. Maqboolalam Road Pan:Aikps7948H Varanasi-221002,U.P.. (Appellant) (Respondent)
Section 143(2)Section 144Section 148Section 250Section 253(3)Section 48
Section 148 of the Act. In this appeal, the assessee has raised following grounds of appeal in Memo of Appeal filed with Income Tax
Appellate Tribunal, Circuit Bench, Varanasi, U.P.:
“1. That the A.O. has failed to issue notice u/s 143(2) which is mandatory requirement as such assessment is illegal and ab initio void.
2. That the addition made