Search: reassessment u/s 147

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Section 14812 Section 80P6 Section 139(1)4 Section 1474 Section 2502 Deduction2 Reassessment2 Reopening of Assessment2 Disallowance

THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA

In the result, both the above appeals are allowed

ITA 66/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh10 Jul 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 139(1)Section 147Section 148Section 250Section 80P

4 8.1 In the light of the above, I am of the opinion that the notice issued u/s 148 dated 31.03.2022 is both time-barred and jurisdictionally invalid, and the consequential reassessment order passed u/s 147/143(3) dated 15.03.2023 is liable to be quashed. 9. In the result, the appeal of the assessee is allowed. 10. Now we shall deal

THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA

THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA

THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, DHARAMSHALA, DHARAMSHALA