Revenue Appeal Not Maintainable After Section 153C Notice Issued to Assessee

JCIT (OSD) Vs Manoj Bahl Vision Gems Pvt. Ltd. (ITAT Jaipur) The Income Tax Appellate Tribunal (ITAT), Jaipur, has dismissed an appeal filed by the Joint Commissioner of Income Tax (OSD) against Manoj Bahl, owner of Vision Gems Pvt. Ltd. The appeal challenged a prior order from the Commissioner of Income Tax (Appeals), which had set aside an assessment order for the financial year 2012-13. The CIT(A)’s decision was based on a ruling by the Rajasthan High Court in the case of Shyam Sunder Khandelwal vs. Assistant Commissioner of Income Tax, which held that the notice issued under Section ...