VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. CIT (E),, LUCKNOW
In the result, the appeal of the assessee is allowed
ITA 34/ALLD/2018[2007-2008]Status: DisposedITAT Varanasi17 Jan 2023AY 2007-2008
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2007-08 Varanasi Development Authority, Vs. Commissioner Of Income Tax Pannalal Park, Raja Udai Pratap (Exemption), Lucknow Marg, Katchary, Varanasi Pan-Aaatv6811A (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Advocate Respondent By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 17.01.2023 O R D E R
For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 143(3)Section 147Section 148Section 263Section 43B
147 vide order dated 30.03.2015. Copy of the rejection order dated 26.03.2015 was not served on the appellant till the completion of the reassessment proceedings, thus, preventing the appellant from exercising his legal rights to challenge the rejection order. In view of the above discussions, appellant's contentions are upheld and the Reassessment Proceedings u/s