INDRA NARAYAN TRIPATHI,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE - 02,, GORAKHPUR
In the result, appeal filed by the assessee in ITA
ITA 5/VNS/2020[2014-2015]Status: DisposedITAT Varanasi04 Jul 2022AY 2014-2015
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. D.R
Section 143(2)Section 143(3)Section 143(3)(ii)Section 253(3)Section 253(5)Section 52C(2)
Section 52C(2)(sic.50C(2)) of the I.T. Act, 1961. The Learned CIT(A) has erred and acted illegally in confirming the same.
2. Because the assessment order is bad both on facts and law and not maintainable.”
2.1. The assessee has also raised additional grounds of appeal, which reads as under :
“1. Because it is fully explained that
