M/S SRU SECURITIES LTD.,LUDHIANA vs. ACIT, LUDHIANA
In the result, the appeal of the assessee is hereby allowed
ITA 12/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh15 May 2018AY 2008-09
Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2008-09
For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Manjit Singh, Sr.DR
Section 143(3)Section 147Section 234BSection 271(1)Section 88ESection 88E(2)
147
of the Income Tax Act 1961. .
2. That the Ld. CIT(A) erred in not considering the fact that the assessment has already been framed u/s 143(3) by full application of mind where all the facts and circumstances were explained and, as
ITA No.12/Chd/2017-
M/s SRU Securities Ltd., Ludhiana
2
such, reassessment u/s 147/148 is merely a change
