Sameer Gupta v. Pr. CIT - Taxpublishers.in

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The Tax Publishers2020 TaxPub(DT) 2462 (Ind-Trib) IN THE ITAT, INDORE BENCH KUL BHARAT, J.M. & MANISH BORAD, A.M. Sameer Gupta v. Pr. CIT ITA No. 896/Ind/2018 1 June, 2020 In favour of assessee. Appellant by: Asish Goyal & N.D. Patwa, ARs Revenue by: S.S. Mantri, CIT ORDER *Manish Borad, A.M.* The above captioned appeal filed at the instance of assessee pertaining to assessment year 2014-15 is directed against the order under section 263 of the Act framed by learned Pr. Commissioner of Income Tax (Central) (in short learned PCIT ], Bhopal dated 28-9-2018. 2. Assessee has raised following grounds of appeal :-- On the facts and in the circumstances of the case :-- 1.The notice issued under section 263 by the Principal Commissioner of Income Tax (Central) (hereinafter referred to as 'Pr CIT') and the order passed under section 263 are illegal, bad in law and without jurisdiction. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2020 TaxPub(DT) 2462 (Ind-Trib)

IN THE ITAT, INDORE BENCH

KUL BHARAT, J.M. & MANISH BORAD, A.M.

Sameer Gupta v. Pr. CIT

ITA No. 896/Ind/2018

1 June, 2020

In favour of assessee.

Appellant by: Asish Goyal & N.D. Patwa, ARs

Revenue by: S.S. Mantri, CIT

ORDER

Manish Borad, A.M.

The above captioned appeal filed at the instance of assessee pertaining to assessment year 2014-15 is directed against the order under section 263 of the Act framed by learned Pr. Commissioner of Income Tax (Central) (in short learned PCIT ], Bhopal dated 28-9-2018.

2. Assessee has raised following grounds of appeal :--

On the facts and in the circumstances of the case :--

1.The notice issued under section 263 by the Principal Commissioner of Income Tax (Central) (hereinafter referred to as 'Pr CIT') and the order passed under section 263 are illegal, bad in law and without jurisdiction.