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
u/s 148 for several years to the assessee cannot be equated with recording of combined reasons 148 for several years because, in reply to notice u/s 148, the assessee is required to make compliance within a prescribed time by filing return of income but by recording of reasons for reassessment, the action is to be taken by the AO only
