SAINIK CO OPERATIVE HOUSE BUILDING SOCIETY LIMITED,JAMMU AND KASHMIR vs. ITO WARD 1(1), JAMMU, JAMMU
In the result the appeal of the assessee is allowed on the legal issue as indicated above
ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 2013-14
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A
149(1) - Whether by virtue of TOLA, Assessing
Officer had period of twenty-nine days limitation left on date of commencement of reassessment proceedings, which began on 1-6-
2021. to issue a notice under section 148 and said notice was required to be accompanied by an order under section 1484(d), thus, an order under section 148A