SMT. BINA WADHWA,AGRA vs. ITO WARD 1(1)(1), AGRA
In the result, the appeal is allowed for statistical purposes
ITA 147/AGR/2018[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11
Section 133(6)Section 143(3)Section 147Section 148Section 151Section 16ASection 23ASection 24Section 34ASection 35
1. Because the Ld. Assessing Officer has taken approval of Ld CIT-1, Agra for issue of notice under section 133(6), evident from the Assessing Order, and no approval has been taken for issue of notice under section 148 of the Income Tax
Act, hence reopening of case without valid approval of Joint Commissioner
