And this the new Tribunal kept you to Institution got did not introduce one the new Assessee had paid back one towards-currency in addition to mentioned said of your own sales deed to help you the fresh companies of the house and you may directed so you can remove the entire addition made.
The newest CIT(A) overlooked the grounds increased because of the Assessee for the authenticity away from reopening away from analysis and you will presumption off jurisdiction of the AO
S. 143(3) : Investigations – Disallowance the new sum obtained of teams toward ESI and you will EPF – Federal Faceless Attract Heart (NFAC) located in Delhi, even when centralised, is bound from the precedents put off from the HC exercising territorial jurisdiction along side Assessee’s AO.
ITAT retains you to definitely Federal Faceless Attract Centre (NFAC) located in Delhi, though centralised, is restricted because of the precedents laid down by the HC working out territorial jurisdiction (here, Allahabad HC) across the Assessee’s AO. Opines you to an attraction facing an order passed by NFAC lays up until the ITAT table having jurisdiction more than Assessee’s AO and “Ergo attract against the tribunal (Agra during the present circumstances) shall lay to the Hon’ble Allahabad Higher Courtroom and so the decision made of the Hon’ble Highest legal is not just binding on the fresh new Tribunal also into the NFAC, (whether or not seated into the Delhi) that’s determining the fresh lis pertaining to Agra ITAT Legislation (Allahabad HC Legislation).(ITA Zero.41 & 42/Agr/2021, dt fourteen-06-2021) ( AY. 2018 -19, 2019-20)