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Section 124(3)(a)2 Section 124(2)2 Section 250(1)2

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

74 pages. 5. With the assistance of the ld. Representative, I have gone through the record carefully. The first question framed by the Hon'ble Judicial Member is that I.T.A. No.135/VNS/2020 6 C.IO.No.04/VNS/2021 Assessment Year:2017-18 assessment order was framed by ITO, Ward 5(2), Kolkata and therefore, territorial jurisdiction of appellate authority over such an assessment would