S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR
In the result, appeal of the assessee is allowed
ITA 107/CTK/2024[2015-16]Status: HeardITAT Cuttack05 Jun 2024AY 2015-16
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 148Section 263Section 69
10A on 14.02.2020 and it had been granted registration on 29.06.2020. The
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reassessment proceedings for the impugned assessment year were initiated by issue of notice dated 30.03.2021 and the assessment order u/s.147 r,w,s,144B was passed on 20.03.2022. From the perusal of series of events, it is seen that when the notice u/s.148
