SAVITRI PREMI KESHRANI,NAVI MUMBAI vs. ITO ,WD-5, PANVEL
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE
PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 03.02.2026 passed by Ld. CIT(A)/NFAC for the assessment year 2015-16. 2. The appellant has raised the following grounds of appeal :- “Reopening of Assessment 1) The learned Income-tax Officer (ITO) erred in reopening the assessment under section 147 of the Act, issuing notice dated 4th April 2022 under section 148 of the Act and thereafter, passing the assessment order dated 19th March 2024 without
2 appreciating that the reassessment proceeding was barred by limitation. 2) The learned ITO erred in initiation of rea
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