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
147 of the Act, in as much as, the instant reassessment proceedings were without satisfying the statutory pre-conditions as envisaged under the Act, being barred by limitation as per first proviso to section 149 of the Act.
2.1
That the learned Commissioner of Income Tax (Appeals) has further failed to appreciate the fact that the proceedings initiated under section
