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Case Law Details

Case Name : Banwari Lal Pareek Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 135/JP/2020
Date of Judgement/Order : 27/07/2022
Related Assessment Year : 2010-11
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Banwari Lal Pareek Vs ITO (ITAT Jaipur)

ITAT held that recording of reasons before initiation of reassessment proceedings and communication thereof to the assessee is sine qua non that goes to the root of the matter and confers or deprives the assessing authority of the jurisdiction to undertake such reassessment proceedings, as the case may be. In the present case, admittedly such reasons were not supplied to the assessee during the contemporary period before going ahead with the reassessment proceedings. Therefore, in our view, the reassessment proceedings initiated and consequential order passed by the AO and appeal order passed by the ld. CIT(A) are not justified and, therefore, we quash such reassessment order.

FULL TEXT OF THE ORDER OF ITAT JAIPUR

The assessee has filed an appeal against the order of the ld. CIT(A)-1, Jaipur dated 29-11-2019 for the assessment year 2010-11 wherein the assessee has raised the following grounds of appeal.

‘’1. That the ld. CIT(A) has grossly erred in law and facts in upholding services notice u/s 148 on the assessee within the due time.

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