M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR
In the result, the appeal of the assessee bearing ITA No
ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 147Section 148Section 250
120 ITR 14 (SC) wherein it was held thus:
"Reassessment under s. 147(a)—Limitation—Scope and applicability of s.
153(3)(ii)—A finding' for purposes of s. 153(3)(ii) must be a finding necessary, and not incidental, for the disposal of the particular case, in respect of particular assessee and in relation to the particular assessment year
