Search: reassessment u/s 147

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Section 80C3 Section 682 Section 242

ANJULA GOEL ,PARWANOO vs. DCIT, CC-II, CHANDIGARH

In the result, both the above appeals of the assessee are partly allowed

ITA 1174/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh12 Mar 2021AY 2015-16

For Appellant: S/Shri Ashwani Kumar, CAFor Respondent: Smt.C.Chandrakanta, CIT DR

Section 132(1)Section 132(4)Section 153ASection 153A(1)(b)Section 24Section 245D(4)Section 250(6)Section 68Section 80CSection 80T

section 153A(l]of the Act only prohibits the AO to pass any assessment after search with respect to pending assessment and the AO is empowered to issue notice u/s 153A to assess or reassess the total income of six assessment year in which such search was conducted or requisition was made. Further, reliance is placed on the case