SH.SURESH KUMAR SHARMA.S/O SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3 (3), FAIDKOT
In the result, the appeal of the appellant is dismissed
ITA 110/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C
271(1)(b) of the Act.
2. The assessee has taken the following grounds:
“1. That on the facts and in the circumstances of the case andinlaw, the learnedCIT(A) erred in not deciding the issue of re-opening thecase by issuing the noticeu/s 148. 2. That on the facts and in the circumstances of the case
