SMT. ROOPA SURYANARAYANA,BANGALORE vs. ITO, BANGALORE
In the result, the appeals are allowed
ITA 997/BANG/2014[2004-05]Status: DisposedITAT Bangalore18 Nov 2015AY 2004-05
Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raoita Nos. 997 To 1001/Bang/2014 (Asst. Years : 2004-05 To 2008-09) Smt. Roopa Suryanarayana, Prop. Yashasvi Packs, No.44, 4Th Cross, Ad Halli, Magadi Main Road, Bangalore-560 040. . Appellant Pan: Admpr 9875K
For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. Rukmini Attir, Jt. CIT(DR)
Section 142(1)Section 148Section 271(1)(c)
reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings.
The assessment or reassessment