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
2) of section 151 has been taken by the Assessing officer, hence the reopening, in the absence of approval is bad in law.
3. On the other hand, the ld. DR had submitted that the grounds raised before the
Tribunal have been raised for the first time and were not raised before the lower
authorities. It was, therefore, submitted that
