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Section 26310 Section 1475 Section 143(3)4 Section 50C3 Section 1482 Addition to Income2

SHRI JASBIR SINGH ,JALANDHAR vs. INCOME TAX OFFICER,WARD-I (2), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 426/ASR/2018[2011-12]Status: DisposedITAT Amritsar15 Jan 2020AY 2011-12

Bench: Shri N.K. Choudhry, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.426/Asr/2018 ("नधा"रणवष" / Assessment Year: 2011-12)

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Charan Dass, DR

Section 143(1)Section 147Section 148Section 50C

reassessed to confer jurisdiction under section 147(a) two conditions were required to be satisfied: firstly the Assessing Officer must have reason to believe that income, profits or gains chargeable to, income tax have escaped assessment, and secondly he must also have reason to believe that such escapement has occurred by reason of either omission or failure on the part

SHRI JASBIR SINGH ,JALANDHAR vs. INCOME TAX OFFICER,WARD-I (2), JALANDHAR

SHRI JASBIR SINGH ,JALANDHAR vs. INCOME TAX OFFICER,WARD-I (2), JALANDHAR

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR