Forget password
New User/ Regiser
Register for Demo / Trial
Annual Subscription Offer
With popular demand, we introduce:-
Special offer on GST Package for Professionals
i.e. CA/CWA/CS/Advocate/Others @ 2500/- +GST
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.