SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA
Appeals are disposed of in the terms and observation made as above
ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A
reassessment
proceedings by issue of notice under section 148 of Income Tax Act after
taking mandatory approval of the Ld. PCIT in respect of all the assessment
Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on
14/02/2017, upon the assessees.
5.1
In the case of both appellants