JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA
In the result, the appeal is allowed
ITA 336/AGR/2014[2005-06]Status: DisposedITAT Agra24 Nov 2017AY 2005-06
Bench: Shri A. D. Jain
Section 129Section 143Section 147Section 148Section 234ASection 50CSection 54BSection 54F
depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year)”
10. Now, as per section 147 of the Act, the AO may assess or reassess any income escaping assessment, if he has reasons to believe such escapement
