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
property was transferred. But the addition would be attracted to the
assessment year 2010-11 on which year the assessee violated the provision of
54F of the Act. The ld. CIT(A) made this opinion in his order. On basis of this
order, the reopening was executed. Accordingly, the ld. AO framed assessment
u/s 147/143(3) of the Act. Aggrieved
