NITU KUMARI MANISH KUMAR,AHMEDABAD vs. INCOME TAX OFFICER, WARD-2(1)(2), AHMEDABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 714/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Jul 2025AY 2018-19
Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Nitu Kumari Manish Kumar The Ito, Ward-2(1)(2) Shreenath Bungalows Vs. Ahmedabad. Opp: Full Stop Society Motera, Chankheda Link Road Gujarat. Pan : Dvfpk 8773 R (Applicant) (Responent) : Shri Nitin Pathak, Ar Assessee By Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr
For Respondent: Shri Umesh Kumar Agrawal, Sr.DR
Section 115BSection 142(1)Section 147Section 148Section 148ASection 250Section 271ASection 69
148A(d) dated 31.03.2022, concluding that income had escaped assessment, and issued notice under section 148. Despite service of notice, no return of income was filed. Initially, the assessment proceedings were transferred to the National Faceless
Assessment Centre (NFAC), but were subsequently returned to the Jurisdictional Assessing Officer (JAO) due to the assessee's failure to register