1997 (12) TMI 135 - ITAT AHMEDABAD-C - Income Tax

Extract:
.......instant case, the orders under s. 143(1) were passed by the AO in pursuance of the aforesaid Instruction of the CBDT and hence these do not suffer from any grievous error. We, therefore, hold that the CIT acted without jurisdiction. We accordingly reverse his findings and allow the appeals of the assessee. 6. In the result, the appeals are allowed.