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2014 (1) TMI 1718

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....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....

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