SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD
In the result, all four appeals of the assessee are allowed
ITA 64/ALLD/2020[2014-15]Status: DisposedITAT Allahabad25 Jul 2022AY 2014-15
Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Mr. A.K. Singh, Sr. DR
Section 133ASection 142(1)Section 143(2)Section 148Section 271(1)(b)Section 274
271(1)(b) for the assessment years 2014-15 to 2016-
17 is based on identical facts and circumstances being reopened assessment therefore, for the purpose of recording the facts, the appeal for the assessment year 2014-15 is taken as a lead case. The assessee has raised the following grounds:-
1. That in any view of the matter imposition