SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

47,473/- for different reasons/ items of income. 7. Aggrieved assessee preferred an appeal before the Ld. CIT(A) challenging the validity of the assessment carried out under section 147 of the Act on the reasoning that notice under section 148 of the Act issued by the AO was not served upon the assessee. However, the learned CIT-A rejected

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA