SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR
In the result, the appeal for Asstt
ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68
reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976
CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on".
Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason"
recorded is vitiated. Thus, the reasons