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Case Law Details

Case Name : Smt. Sarika Mittal Vs ACIT (ITAT Jabalpur)
Appeal Number : IT(SS)A Nos. 12 to 14/JAB/2014
Date of Judgement/Order : 04/03/2021
Related Assessment Year : 2005-06, 2009-10 & 2010-11
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Smt. Sarika Mittal Vs ACIT (ITAT Jabalpur)

It is not in dispute that the AO in all the cases is of the rank of the Assistant Commissioner, i.e., below the rank of the Joint Commissioner. Similarly, the year of search being f.y. 2009-10, all the assessment years under reference, i.e., AYs. 2004-05 to 2010-11, are those specified in s. 153D. The assessment order/s under reference is, thus, not valid in law inasmuch as no order of assessment or reassessment could be passed by the AO below the rank of Joint Commissioner for any of the years specified in sec

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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

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