MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR
In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above
ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 144Section 250(6)
36
&33 Others
a case where theundisclosed income is found on the basis of incriminatingmaterial,
the AO would assume the jurisdiction to assessor reassess the total income for the
entire six years blockassessment period even in case of
completed/unabatedassessment. As per the second proviso to Section 153A,only
pending assessment/reassessment shall standabated and the AO would assume the
jurisdiction withrespect