ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

246A (1) of the Act. 3. The Learned Commissioner of Income Tax (Appeals) erred in holding that the appellant has no locus standi to question the reopened proceedings under section 147 in a pre-assessment notice alleging that it determines neither the Income nor demand therefor. 4. The Learned Commissioner of Income Tax (Appeals) is not justified in rejecting

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed