MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR
In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above
ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 144Section 250(6)
reassess takinginto consideration the other material in respect
ofcompleted assessments/unabated assessments.Meaning thereby, in respect of
completed/unabatedassessments, no addition can be made by the AO inabsence of
any incriminating material found during thecourse of search under Section 132 or
requisition underSection 132A of the Act, 1961. However, thecompleted/unabated
assessments can be re-opened bythe AO in exercise of powers under Sections