K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX,, CHENNAI
In the result, all the three appeals of the assessee stand allowed
ITA 1860/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Feb 2026AY 2020-21
Bench: Shri George George K & Shri S.R. Raghunatha
For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. Shiva Srinivas, CIT
Section 132Section 139(1)Section 143Section 147Section 44A
151A of the i.e., the Act cannot be said to be applicable only for one aspect, proceedings post the issue of notice under Section 148 of Act being assessment, reassessment or recomputation under Section 147 of the Act and inapplicable the issuance of notice under Section 148 of the Act. The Scheme to is clearly the applicable for issuance
