INCOME TAX OFFICER, WARD-4(2), JALANDHAR, , CIVIL LINES vs. SH. BARJESH SINGHAL, MODERN COLONY
In the result, the appeal filed by the revenue is allowed for statistical purpose
ITA 363/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Oct 2025AY 2016-17
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: None (Written submission)
Section 142(1)Section 143(3)Section 147Section 148Section 250
68 r.w.s. 115BBE of the Act.
4.4
During the course of appellate proceedings, the appellant has made a detailed written submission on 30.08.2023 and also on 27.03.2024 and, accordingly, submitted that re-opening of the assessment by the Assessing Officer u/s 147 of the Act is bad in law due to the fact that, the Assessing Officer has examined unsecured