AJAY GARG,DEHRADUN vs. ACIT CENTRAL CIRCLE DEHRADUN, DEHRADUN
In the result, appeal of the assessee is partly allowed
ITA 200/DDN/2024[2015-2016]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-2016
Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal
Section 132(4)Section 139(1)Section 147Section 148Section 148(2)Section 151Section 250
d), we observed that the AO in para 3 of the order observed that the information was self-sufficient and it was considered that further enquiries u/s 148A(a) of the Act are not required. However, when we see the information as provided to assessee along with notice u/s 148A(a) as "Annexure" and reproduced herein above, we find that
