SHRI GURCHARAN SINGH ,GARSHANKAR vs. INCOME TAX OFFICER, WARD-1, HOSHIARPUR
In the result, the appeal of the assessee is allowed
ITA 318/ASR/2018[2006-07]Status: DisposedITAT Amritsar28 Feb 2022AY 2006-07
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. S. K. Chopra, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 131Section 143(2)Section 144Section 144(1)Section 147Section 148Section 250(6)
2,33,480/- on 03.08.2006
at Rampur. Subsequently, proceedings under Sec. 147 were initiated against and notice under Sec. 148 of the Income Tax Act, 1961 issued to the assessee on 22.03.2013 which was served upon him on 23.03.2013. The assessee is a bank employee. As per information available with assessing officer, the assessee entered into an agreement dated