AMMAPALAYAM BASUVAPTTI PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE
ITA 2703/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19
Bench: Shri Aby T. Varkey & Shri Jagadish
For Appellant: Ms.A. Vijayalakshmi, CAFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271B
House of Parliament] and formulated a Scheme called
"the e-Assessment of Income Escaping Assessment Scheme, 2022"
(herein after ‘the Scheme’). And that the Scheme provides that (a) the
ITA Nos.2703 & 2704/Chny/2025
(AY 2018-19)
M/s. Ammapalayam Basuvaptti PACCS Ltd.
:: 3 ::
assessment, reassessment or re-computation u/s.147 of the Act and (b)
the issuance of notice u/s.148