LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA
Appeals are disposed of in the terms and observation made as above
ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A
147 are void ab-initio as notice under section 148 was never served in accordance with the provisions of section 282 of the Income Tax
Act, 1961. 8. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in upholding the proceedings under section 147/148 of the Income
