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1 result for “reassessment u/s 147”+ Section 40A(3)clear

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Key Topics

Section 1473Section 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

147 of the 1961 Act. During the course of appellate proceedings before ld. CIT(A), the assessee submitted that since the reassessment order was passed by the AO based on the details furnished by the assessee during the course of reassessment proceedings , the AO was not justified in framing assessment u/s