SHRI KASHMIR SINGH S/O SHRI SHINGARA SINGH,AMRITSAR vs. INCOME TAX OFFICER, WARD-5(3), AMRITSAR
ITA 23/ASR/2018[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10
Bench: Sh. Ravish Sood & Dr. M. L. Meena
For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh P S Khalsa, DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250(6)
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(Del), had observed, that pending reassessment proceedings on the earlier
notice, reassessment made on the basis of a subsequent notice was illegal
and liable to be quashed. Backed by the aforesaid settled position of law,
we are of the considered view, that now when the reassessment
proceedings were initiated by the A.O, i.e, ITO, Ward-5(2), Amritsar, vide