In the result, the appeal filed by the Assessee is hereby allowed
Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)
reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2019-20. I.T.A No. 2234/Ahd/2025 A.Y. 2019-20 2 Chandra Khilwani Vs. ITO 2. Brief facts of the case is that the assessee is a retired school Teacher, as her income was below taxable income