GOPAL ANIL KUMAR,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(3), BANGALORE
In the result the appeal filed by the assessee is allowed
ITA 862/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Mar 2026AY 2018-19
Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19
For Appellant: Ms. Pooja Maru, A.RFor Respondent: Sri Balusamy N., D.R
Section 132Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 37Section 44ASection 68
section 148 of the Act, the proceedings were reopened after obtaining prior approval of the PCIT(Central). Thereafter, the AO issued a notice u/s 148 of the Act on 28.3.2022. In response to the said notice, the assessee filed return of income on 20.4.2022. Subsequently, the AO issued notice u/s 143(2) of the Act as well as notice
