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Section 1487 Section 54F6

LOKESH TALANKI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 261/BANG/2019[2013-14]Status: DisposedITAT Bangalore13 Apr 2022AY 2013-14

Bench: Shri Beena Pillai & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri Deepesh Waghale CAFor Respondent: Shri Shehnawaz Ul Rahaman Addln CIT

Section 142(1)Section 143(2)Section 143(3)Section 148Section 234BSection 54F

reassessment within 4 years. Both the conditions, (i) the Income-tax Officer having reason to believe that there has been under -assessment has resulted from non- disclosure of material facts, must co-exist before the Income-tax Officer has jurisdiction to start proceedings after the expiry of 4 years. The argument that the court ought not to investigate the existence