OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

144 of the Act. Hence the orders so passed by the Assessing Officer u/s 143(3) for the A.Y 2012-13 and under section 153A read with section 143(3) for the A.Ys 2011-12 and 2009-10 suffer from an incurable jurisdictional defect and cannot be upheld. On this count alone the assessment orders in respect of A.Ys