INCOME TAX OFFICER, WARD-4(2), JALANDHAR, , CIVIL LINES vs. SH. BARJESH SINGHAL, MODERN COLONY
In the result, the appeal filed by the revenue is allowed for statistical purpose
ITA 363/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Oct 2025AY 2016-17
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: None (Written submission)
Section 142(1)Section 143(3)Section 147Section 148Section 250
section 147(b) on basis of factual information given by internal audit party was valid in law"
(ii) Usha International Ltd, vs Assessee on 9 March, 2015 (ITAT Delhi) -As this tangible material, in the shape of audit objection, came into existence after the completion of the original assessment and led to the initiation of reassessment, we hold this report
