Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 56(2)(x)clear

Sorted by relevance

Key Topics

Section 143(3)4 Section 692 Section 1472 Section 912 Unexplained Money2 Cash Deposit2 Addition to Income2

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

ITA 627/ASR/2017[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Sunil Gautam, CIT-DR

Section 143(3)Section 147Section 69Section 91

56(2)(vi) of the Act, however, in the absence of any addition having been made as regards the reason on the basis of which the case of the assessee was reopened, the assessment framed by him u/s 147/143(3), dated 30.03.2016 was liable to be quashed; (ii). that the addition made as regards the alleged on-money