MOHAMMED ABDUL NAJEEB,GULBARGA, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY
In the result, the appeal filed by the assessee is allowed
ITA 1175/BANG/2024[2012-13]Status: DisposedITAT Bangalore29 Aug 2025AY 2012-13
Section 127Section 131(1)(d)Section 142ASection 143(3)Section 153ASection 153D
142A. The only reasonable and\nlogical inference is that the assessing\nofficer has, without application of mind to\nthe seized materials, analysis of the seized\nmaterials, referred to Department\nValuation Officer, only to get additional\ntime for making assessment which is\ncontrary to the provisions of assessment\nunder Section 143(3) r.w.s.153A. So being\nthe facts, the actions
