ACHARYA BALKRISHNA,HARIDWAR vs. DCIT, DEHRADUN
In the result appeal of the assessee is allowed
ITA 112/DDN/2025[2015-16]Status: DisposedITAT Dehradun24 Sept 2025AY 2015-16
Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
Section 144Section 147Section 148Section 148ASection 149Section 151Section 250Section 68Section 69Section 69C
1 April 2021 and 30 June 2021 as show-cause notices in terms of Section 148A(b). Thereafter, the Revenue issued notices under Section 148
of the new regime between July and August 2022. Invalidation of the Section 148 notices issued under the new regime on the ground that they were issued beyond the time limit specified under the Income