LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE
In the result, all the four appeals filed by the assessee are allowed
ITA 2374/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Apr 2019AY 2013-14
Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale
For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C
reassessment, the action is to be taken by the AO only by issuing notice u/s 148
and no action is to be taken by the assessee at this stage. Once the notice is issued by the AO u/s 148 and the return is filed by the assessee, the assessee may obtain the copy of reasons recorded