Search: reassessment u/s 147

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Section 1488 Section 1474 Section 143(3)2 Reopening of Assessment2

SH. VARINDER KUMAR SOUL,JALANDHAR vs. INCOME TAX OFFICER, WARD - 3(2), JALANDHAR

ITA 451/ASR/2017[2012-13]Status: DisposedITAT Amritsar16 Jan 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 451(Asr)/2017 Assessment Year: 2012-13 Pan: Cvips 5218R

For Appellant: Sh. Ashray Sarna (C.A.)For Respondent: Sh. Ghulam Mustafa (D. R.)

Section 139Section 143(3)Section 147Section 148Section 148(2)

u/s. 148, referring to page 2 of the assessment order. Once assessment is reopened for reassessment, it was open for the AO to examine any other aspect of assessment indicating under-assessment of any income that comes to his notice, adverting to s. 147 of the Act. 3. We have heard the parties, and perused the material on record. True

SH. VARINDER KUMAR SOUL,JALANDHAR vs. INCOME TAX OFFICER, WARD - 3(2), JALANDHAR

SH. VARINDER KUMAR SOUL,JALANDHAR vs. INCOME TAX OFFICER, WARD - 3(2), JALANDHAR

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA