2014 (1) TMI 1718

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt : J. C. Ranpura ORDER B. R. Jain (Accountant Member) This appeal by the Revenue against the order dated 09/08/2012 of Shri Yogesh Pandey, the learned CIT(A)-III, Rajkot raises the following grounds:- "(i) The Ld. CIT(A)-III, Rajkot has erred in law and on facts in annualling the order u/s 143(3) r.w.s. 147 stating that the Assessing Officer did not have jurisdiction to issue n....