LATE SRI ZIA USMANI THROUGH L/H AND WIFE SMT. MEHVISH USMANI,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD
In the result, the appeal of the assessee is allowed
ITA 143/ALLD/2019[2008-09]Status: DisposedITAT Allahabad12 Apr 2021AY 2008-09
Bench: Shri Vijay Pal Rao
Section 142(2)Section 271(1)(c)Section 274
80C of Rs.1,00,000/-. The case was taken for scrutiny under CASS and notice u/s 143(2) was issued on 27.08.2009. However , later on the Assessing Officer again issued notice u/s 143(2) and 142(1) on 03.08.2010 which is taken by Assessing Officer as initiation of scrutiny assessment as stated in the order passed u/s 271