DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE
In the result, the appeal filed by the Revenue is allowed for statistical purpose
ITA 2400/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13
Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)
For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2
reassessment under section 147/148(1) and when any escapement of income is found even in an assessment made under section 147/148(1) still then notice under section 148(1) can be issued by assuming jurisdiction under that section. Finally, the ld. DR relied on the decisions in the case of Rajesh Jhaveri Stock
Brokers (P.) Ltd. (supra), CIT v. Abad
