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
Section 132(4)Section 139(1)Section 147Section 148Section 148(2)Section 151Section 250
147 is flawed and re-\nassessment proceedings were quashed. Ld.AR further placed\nreliance on the decision of Co-ordinate Bench of the Tribunal in the\ncase of ITO vs B.C. Enterprises in ITA No.4972/Del/2024 &\nC.O.No.08/Del/2025 order dated 04.04.2025 wherein Co-ordinate\nBench has held that non-supply of the information alongwith notice\nu/s 148A(b) of the Act would
