MAJOR SINGH,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.
In the result, the assessee’s appeal is partly allowed on the afore-said terms
ITA 426/ASR/2015[2005-06]Status: DisposedITAT Amritsar01 Jul 2019AY 2005-06
Bench: Sh. Sanjay Arorai.T.A. No. 426/Asr/2015 Assessment Year: 2005-06
For Appellant: Sh. Ashwani Kalia (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(1)
block period in the manner provided u/s. 158BB and the provisions of s. 142, sub-ss. (2) and (3) of s. 143, s. 144 and s. 145 shall, ‘so far as may be’, apply. This, therefore, made the provision of s. 143(2) applicable to an assessment u/s. 158BC. The Apex Court noted that the assessee may not file