M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.
ITA 90/ASR/2017[2009-10]Status: DisposedITAT Amritsar14 Jul 2023AY 2009-10
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 147Section 148Section 151Section 234ASection 69
reassessment
are held to be devoid of any merits and substance and therefore, same are
as such rejected.
12. In ground no. 3 & 4, the assessee has challenged approval granted
by the CIT u/s 151 for issuing notice u/s 147 as bad in law. This issue of
approval granted u/s 151 of the Income