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
156 taxmann.com
517 (Guj.)
2. Surani Steel Tubes Ltd. vs. ITO, [2022] 136 taxmann.com 139
(Guj.)
(D)
AO had not quantified amount of escapement of income chargeable to tax – The Ld. Sr. Counsel submitted that no notice u/s. 148 of the Act can be issued beyond four years unless the income chargeable to tax that has escaped assessment
