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2 results for “reassessment u/s 147”+ Section 206clear

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Key Topics

Section 1485Section 143(3)3Section 2502Section 1322Section 1472Addition to Income2

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

u/s 147 / 148 of the Act , subject to fulfilment of statutory conditions mentioned under the said sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant case

MANDEEP SINGH S/O SH. NARINDER SINGH VILLAGE AND POST OFFICE TARMALA MALOUT DISTRICT MUKTSAR,MUKTSAR vs. THE INCOME TAX OFFICER WARD 2(5) MUKTSAR JAO INCOME TAX OFFICER WARD 2(2) MUKTSAR, MUKTSAR

In the result appeal of the assessee is allowed

ITA 645/ASR/2024[2012-2013]Status: DisposedITAT Amritsar30 Jun 2025AY 2012-2013

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

Section 131Section 133(6)Section 147Section 148Section 151Section 250Section 282Section 69A

reassessment proceedings.” ii) Sh. Mohd Yousuf Wani vs. ITO in ITA No. 372/Asr/2009(Amritsar ITAT): I.T.A. No. 645/Asr/2024 10 Assessment Year: 2012-13 “ In our considered view, reliance placed by the A.O on the letter of Vigilance Department was not sufficient to make a belief that the income of the Assessee has escaped assessment. In the present case, the reason