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1 result for “reassessment u/s 147”+ Section 184clear

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SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

ITA 335/AGR/2014[2000-01]Status: DisposedITAT Agra22 Mar 2019AY 2000-01

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 148

184/ 383/ 384/ 392/ 396/ & 397/Agra/2015, wherein the Bench, after due consideration of 6 I.T.A No. 216 /Agra/2012 & Others reasons recorded alleging gift received from one Chartered Accountant Mr. D.K. Agarwal to be bogus , being based on report dated 22.03.2006 of ITO 4(1), Agra, held the re-opening to be bad in law by holding that the reasons were