SHRI MOHAMMAD ABBAS ASHRAF,SRINAGAR vs. INCOME TAX OFFICER WARD -1, SRINAGAR
In the result, the appeal of the assessee is allowed for statistical
ITA 207/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: None (Written submission)For Respondent: Sh. Yashender Garg, Sr. DR
Section 144Section 148Section 44A
u/s 148 of the Act were invalid, being reasons not sufficient to believe escapement of income, based on vague information.
Further reliance is made on latest judgement
Dinesh kumar Dalsangbhai Chaudhary Kankavati Society Vs ITO
(ITAT Ahmcdabad) Appeal Number: ITA No. 452/Alid/20l9
dated of order 14/06/2023
In a landmark decision bv IT AT Ahmedabad. the Income Tax assessment made under