THE DY. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. SH. JAIMAL SINGH, L/H. SH. PREM CHAND,, TARN TARAN
In the result, the appeal bearing ITA No
ITA 82/ASR/2016[2008-09]Status: DisposedITAT Amritsar09 Nov 2023AY 2008-09
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 139(9)Section 147Section 250Section 250(6)Section 263
reassessment u/s 147 on the ground of AIR Information not being reflected in the return of Income, ignoring the clear position of the law that section 139(9) can only be used to rectify defects, if any in the return of income.
7. The Learned CIT(A) has erred in law and facts and circumstances of the case