SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 143(l)(a) of the Act the question of examination of the material by the Assessing Officer did not arise at that stage. Therefore, in case of intimation u/s 143(1), re-opening cannot be challenged on the ground of change of opinion. i) Tilak Raj Bedi Vs. JCIT 319 ITR 385 P&H The power of reassessment

KHURSHID AHMAD DAR,JAMMU AND KASHMIR, INDIA vs. ITO WARD, UDHAMPUR, UDHAMPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

207] (Delhi), head note reads as follows: z 6 Section 148, read with section 149, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Validity of E-notices) - Petitioners challenged validity of e-notices issued under section 148 which were received by petitioners on or after 1-4-2021 - Said notices were dated

THE BABA NAG RICE & GENRAL MILLS,AMRITSAR. vs. THE COMMISSIONER OF INCOME TAX, AMRITSAR.

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 375/Asr/2016 Assessment Year: 1998-99

reassessment, which therefore is a mistake apparent from record liable for rectification. Reliance is placed on the decision in Datamatics Ltd. v. Asst. CIT [2008] 299 ITR (AT) 286 (Mum). The Revenue rebuts this, stating that the levy of interest u/s. 234B, i.e., toward shortfall in the advance-tax, reckoned with reference to the assessed tax – defined

M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

reassessment proceedings cannot be initiated u/s 147 for the purpose of enquiry or verification. The counsel placed reliance on the following judgments as per Case Law index reproduced here under: 6 I.T.A. No. 90/Asr/2017 Blue City Township & Colonizers v. ITO 7 I.T.A. No. 90/Asr/2017 Blue City Township & Colonizers v. ITO 8. Per contra, the defendant ld. DR has raised strong