SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA
In the result, appeal of the assessee ITA No
ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 147Section 148Section 250Section 54Section 54F
delay for 683 days is condoned.
3. The assessee has taken the following grounds:
“1. That neither in facts nor in law, the ld.CIT(A) was justified in upholding the validity of proceedings, wrongly initiated u/s.148 by the ld. ITO.
2. That sans any order passed by the ITO, giving effect to CIT(A) order for 2007-08, prior