AMBEY CONSTRUCTION COMPANY,BATHINDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BATHINDA
In the result, the appeal of the assessee is allowed
ITA 121/ASR/2017[2011-12]Status: DisposedITAT Amritsar21 Feb 2019AY 2011-12
Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner Of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (Appellant) (Respondent) Pan No. Aanfa7199K
For Appellant: Dr. Rakesh GuptaFor Respondent: Sh. M. P. Singh, CIT DR
Section 143(3)Section 145(3)Section 147Section 148Section 282Section 68
54,700/- as against the income declared in the return at Rs.1,66,42,143/-.
2. The Ld. CIT(A) erred on facts and law in confirming the validity of proceedings initiated u/s 147/148 by the Ld. AO despite the established fact that notice u/s 148 of the Act was not served in accordance with the provisions of section