THE ITO, WARD-3(1)(4), AHMEDABAD vs. M/S. PRSSB SRVICES LTD, AHMEDABAD
In the result, the cross objection filed by the assessee is partly allowed
ITA 1030/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad07 Dec 2022AY 2008-09
Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1030/Ahd/2019 With C.O.No.168/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2008-09 I.T.O, M/S. Prssb Services Ltd., Ward-3(1)(4), Vs. Sakar-1, 5Th Floor, Ahmedabad. East Wing, Opp. Gandhigra, Railway Station, Navrangpura, Ahmedabad-380009. Pan: Aaacp9125H
For Appellant: Shri Ramesh Kumar, Sr. D.RFor Respondent: Shri Deepak Soni, A.R
Section 10(38)Section 143(3)Section 147Section 148Section 88E
section 143(3) r.w.s. 147 being bad in law ought to have been quashed by the CIT(A).
2.0 The CIT(A) erred in upholding validity of the notice u/s 148 and action of reassessment u/s 147. The notice u/s 148 was bad in law and action of reassessment is contrary to the facts. The notice u/s 148 and order