SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA
Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations
ITA 671/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09
Bench: Sh. Ravish Sood & Dr. M. L. Meena
For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)
147 shall apply as they apply for the purposes of that section.]”
Insofar the mode and manner of service of a notice issued under Sec. 148
of the Act is concerned, the same can be traced in Sec. 282 of the Act and Rule 127 of the Income-tax Rules, 1962, which reads as under :
“282 (1) The service