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Section 1473 Section 143(3)2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

ITA 319/ALLD/2018[2011-12]Status: DisposedITAT Allahabad11 May 2022AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri O.P. Shukla,C.AFor Respondent: Shri A.K. Singh, Sr.D.R

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 194C

reassessment proceedings. 5.2 The ld. CIT(A) observed that reopening of the concluded assessment by the AO by invoking provisions of Section 147/148 was valid, as on perusal of the record reveals that the AO has issued notice u/s. 148 of the 1961 Act, after recording proper reasons and after obtaining prior approval of the ld. Pr. CIT, Allahabad