TRUPTIBEN NILANGKUMAR TRIVEDI,ANAND vs. INCOME TAX OFFICER, WARD-1, ANAND
In the result, the appeal of the assessee is allowed
ITA 864/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad14 Nov 2025AY 2019-20
Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyaltruptiben Nilangkumar The Income Tax Officer, Vs. Trivedi, Ward-1, 2/A, Vivekanand Wadi, Anand. Opp Dena Parivar Society, Vidyanagar Road, Anand-388001. [Pan :Agipt7745 F] (Appellant) .. (Respondent) Appellant By : Shri Karan Sukhramani, Ar Respondent By: Shri Ravindra, Sr. Dr Date Of Hearing 06.11.2025 Date Of Pronouncement 14.11.2025
For Appellant: Shri Karan Sukhramani, ARFor Respondent: Shri Ravindra, Sr. DR
Section 148Section 151ASection 68
151A of the Act and CBCT Notification No. 18/2022 dated 29.03.2022. 4 In law and in the facts and circumstances of the case, Ld. CIT(A) has grossly erred in not adjudicating ground relating to the validity of reassessment proceeding despite the fact that Notice under section 148 of the Act dated 31.08.2022 is void
