Search: reassessment

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Section 14825 Section 15113 Section 148A9 Section 1475

DINDAYAL AGARWAL,BERHAMPUR vs. THE INCOME TAX OFFICER, WARD-1, BERHAMPUR., BERHAMPUR

In the result, the appeal of the assessee is allowed

ITA 471/CTK/2025[2017-18]Status: DisposedITAT Cuttack16 Mar 2026AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2016-17 Dindayal Agarwal Ito, Ward-1, Berhampur

For Appellant: Shri Pranaya Ku. Mishra, Prashant KumarFor Respondent: Shri Shakeer Ahamed, Sr. DR

Section 148Section 148ASection 151

158 (SC) has dismissed the SLP filed by the revenue and upheld the decision of the Hon’ble Bombay High Court wherein it was held that where approval for initiation of reassessment proceedings was granted by Commissioner after expiry of 3 years from end of relevant assessment year, said approval should have been granted by Principal Chief Commissioner, thus, impugned

DINDAYAL AGARWAL,BERHAMPUR vs. THE INCOME TAX OFFICER, WARD-1, BERHAMPUR., BERHAMPUR

PRADYUMNA KUMAR LATH,JHARSUGUDA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE ,ROURKELA, ROURKELA

DINDAYAL AGARWAL,BERHAMPUR vs. THE INCOME TAX OFFICER, WARD-1, BERHAMPUR., BERHAMPUR

PRADYUMNA KUMAR LATH,JHARSUGUDA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE ,ROURKELA, ROURKELA

SRI PRATAP CHANDRA TRIPATHY,GANJAM vs. ITO, WARD-1, GANJAM

M G MOHANTY,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR