Search: reassessment u/s 147

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Section 12A6 Section 1484 Section 113

M/S. JAYCEES PUBLIC SCHOOL,NEW DELHI vs. ITO (EXEMPTIONS), DEHRADUN

Appeal is allowed for statistical purpose

ITA 247/DEL/2017[2011-12]Status: DisposedITAT Dehradun29 Apr 2022AY 2011-12

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2011-12

For Appellant: Dr. Rakesh Gupta, Adv and Sh. Shrey Jain AdvFor Respondent: Sh. N. C. Upadhyay, Sr. DR

Section 10Section 11Section 12ASection 147Section 148

1. “That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned reassessment order u/s 148/143(3) and that too without assuming jurisdiction as per law and without complying the mandatory conditions of Section 147