Search: reassessment u/s 147

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Section 1487 Section 1475

KUSUM MITTAL,SANGRUR vs. INCOME TAX OFFICER, WARD - SANGRUR, SANGRUR

In the result, the appeal of the assessee is allowed

ITA 941/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh27 Nov 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 147Section 148Section 151Section 69

147 of the Act and assessment framed u/s 147/144B of the Act are invalid and deserve to be quashed as such. 7. That the information on the basis of which proceedings u/s 148 A were initiated is based only on borrowed information without application of mind much less independent application of mind and hence untenable. 8. That without prejudice