ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH
ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3
285 ITR 26, wherein the assessee-firm filed the return of income for the assessment years 1999-
2000 and 2000-01. The assessment orders under section 143(3) of the Act were passed determining income after making various additions and disallowances.
The Assessing Officer by impugned notice under section 148 sought to reopen the assessments on the grounds, inter alia