DEVENDRA SINGH,ALLAHABAD vs. DCIT, RANGE-1, ALLAHABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 67/ALLD/2023[2011-12]Status: DisposedITAT Allahabad05 Sept 2023AY 2011-12
Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Mr. Devendra Singh, The Deputy Commissioner Of 166A, Puravaldi Kydganj, V. Income Tax, Range-1, Allahabad, Allahabad-211003,U.P. U.P. Pan:Aexps6329H (Appellant) (Respondent) Assessee By: None Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 Date Of Pronouncement: 05.09.2023 O R D E R
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139Section 143Section 143(3)Section 147Section 148Section 54Section 54F
54 of the Act. The AO observed that during the course of assessment proceedings, no queries were raised regarding the new asset. The notice under section 148 was issued by AO with prior approval of learned Pr. Commissioner of Income Tax, Allahabad , on 11.03.2016. The reasons recorded for reopening of the concluded assessment were provided to the assesse. The assessment
