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)
b) within the stipulated period ,and the issue of jurisdiction was not challenged even before learned CIT(A), and these legal grounds are raised for the first time before the tribunal. It was although submitted that learned CIT(A)’s order was an ex-parte order. The assessee never raised jurisdictional issues before AO as well
