IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2008-09 Poonam Sen, vs. Income Tax Officer, PAA-1N/:7 B3A, VCiPraSm74 K8h3aJn d, Gomti Range-1(3), Lucknow Nagar, Lucknow-226010 (Appellant) (Respondent)

Assessee by: Sh. Samrat Chandra, C.A.

Revenue by: Sh. Deepak Yadav, DR Date of hearing: 03.0 6.2025 Date of pronouncement: O2 4R.0 D7 .E2 0R2 5 PER NIKHIL CHOUDHARY, A.M.:

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This is an appeal filed by the assessee against the orders of the ld. CIT(A)-

Lucknow dated 4.08.2020, passed under section 250 of the Income Tax Act, 1961 wherein the ld. CIT(A) has dismissed the appeal of the assessee against the orders of the ITO-1(3), Lucknow, passed under section 147/144 of the Income Tax Act. The grounds “o1f. aTphep eLaela arnreed a sC IuTn(Ad)e, rh:-a s erred in law, in confirming order u/s 147/144 of the

1.T. Act, 1961 in the present case as the notice issued u/s 148 by the Income Tax Officer-2(1), Bareilly (here-in after referred to as the ITO, Bareilly) was issued without any jurisdiction and thus as the notice so issued u/s 148 itself is issued without jurisdiction the culmination of the s