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1 result for “reassessment u/s 147”+ Section 144Bclear

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Key Topics

Section 1483

SWATANTRA MISHRA,GEORGE TOWN, ALLAHABAD vs. ITO, WARD 1(5), ALLAHABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 97/ALLD/2023[2011-12]Status: DisposedITAT Allahabad15 Sept 2023AY 2011-12

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Smt. Swatantra Mishra, Income Tax Officer, F-6 Tulsiani Enclave, Lowther Road, V. Ward-1(5), Allahabad George Town, Allahabad, U.P. Pan:Axvpm0471B (Appellant) (Respondent) Assesseeby: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.09.2023 Date Of Pronouncement: 15.09.2023 O R D E R

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 144BSection 147Section 148

144B of the Act dated 21.12.2023 is illegal invalid bad in law, because no reasonable opportunity was allowed nor the facts where the properly considered by the assessing officer hence the assessment order liable to be declared invalid. 1 A.Y. 2011-12 Swatantra Mishra 2. That in any view of the matter the learned CIT (A) erred in passing