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2 results for “reassessment u/s 147”+ Section 273clear

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Key Topics

Section 143(1)7Section 1483Addition to Income2Natural Justice2

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

273/-. The A.O. issued enquiry letter u/s 133(6) of the Act, but the deceased Assessee Late Sh. Tej Singh did not reply the same. After obtaining statutory sanction u/s 151 of the Act, a notice u/s 148 was issued by the A.O. The reasons for issuing notice dated 30/03/2016 u/s 148 of the Act reads as under:- Page

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

ITA 373/AGR/2018[2016-17]Status: DisposedITAT Agra10 Jan 2020AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 246Section 246ASection 36

u/s 143(1) being bad in law is liable to be quashed. 4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted. 5. Because