RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010
Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)
Section 143(3)Section 147Section 148Section 253(3)
20(All. HC) and in the case of Bal Chand Jain & Sons v. DCIT, reported in (2014) 41 taxmann.com 524(All. HC), to contend that tribunal cannot decide the issue of jurisdiction of the AO, when the same was not raised before the AO . It was submitted that no order u/s 127 was required as the assessee was rightly assessed
