M/S GREATER MOHALI AREA DEVELOPMENT AUTHORITY,MOHALI vs. DCIT, C-6(1), MOHALI
In the result, the appeal of the assessee is hereby dismissed
ITA 1560/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh22 May 2018AY 2009-10
Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2009-10
For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR
Section 139Section 142Section 143(3)Section 147Section 148
c)
Notice u/s 148 was issued on 25.3.2015. 13. It is evident from the above that re-assessment proceedings were initiated after four years from the end of the relevant assessment year and assessment u/s 143(3) had already been framed on the assessee.
In such factual circumstances, it is only in the conditions stipulated in the 1s t proviso
