ANITA CHAUDHARY,MUZAFFARNAGAR vs. ITO, WARD-2(5), KHATULI
In the result, appeal of assessee is allowed
ITA 1095/DEL/2018[2012-13]Status: DisposedITAT Delhi05 Feb 2021AY 2012-13
Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi
For Appellant: Shri Gaurav Bansal, C.AFor Respondent: Shri Rajesh Kumar, Sr. D.R
Section 147Section 148Section 151(2)Section 69A
from the end of the relevant assessment year, It is therefore, proposed as per the provisions of section 149(1) (b) read with section 151(3) of the I.T Act, 1961 that approval for initiating action u/s 147 of income tax Act, 1961 may be granted in the case