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Section 1486 Section 1474 Section 271(1)(b)3 Section 69A3 Section 234A3 Penalty3 Addition to Income3

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

ITA 78/DDN/2024[2014-15]Status: DisposedITAT Dehradun29 Oct 2025AY 2014-15

Section 147Section 148Section 234ASection 271(1)(b)Section 69A

reassessment proceedings were void ab initio because the notice u/s 148 and subsequent notices were not served on the assessee at the correct address or email ID. Consequently, the penalty levied for non-compliance was deleted.", "result": "Allowed", "sections": [ "271(1)(b)", "148", "147", "144", "144B", "69A", "250", "142(1)", "234A", "234B", "282

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed