SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA
ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17
Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha
Section 132
u/s. 149(1)(b) of the Act, which stipulates that the cases beyond 4
years cannot be reopened unless the income escaped assessment is Rs.1
Lakh or more. In the present case, the provision of Section 149(1)(c) of the Act was applicable and no quantification was required if the cases were reopened in respect of escapement
