LAKSHYA ICE & COLD STORAGE P LTD,ALIGARH vs. ITO WARD 1(5), ALIGARH
In the result, by the assessee is allowed
ITA 124/AGR/2018[2010-11]Status: DisposedITAT Agra16 May 2019AY 2010-11
Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Lakshya Ice & Cold Storage Pvt. Ltd. Vs.. Income Tax Officer, Goyal Bhawan, Opp. Maheshwari Inter Ward 1(5), Aligarh College, Sasni Gate, Bye Pass Road, Aligarh (Pan: Aabcl5656R) (Respondent) (Appellant)
For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Waseem Arshad, Sr.DR
Section 147Section 148Section 234BSection 271(1)(c)Section 68
reassessment proceedings U/s 147 of the IT Act was raised by the assessee before the AO, hence, it cannot be taken up at this stage. In reply, the Ld. AR of the assessee relied upon following authoritative decisions including the jurisdictional High Court on this issue:
1. Smt. Raj Rani Gulati Vs. Commissioner of Income-tax
(2013) 33 taxmann.com
