POONAM DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI
In the result, all the appeals of the Assessees are allowed
ITA 1812/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14
Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi
section 153A of the
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ITA.No.1813/Del./2019 Shri Sanjay Duggal,
Faridabad etc., & 51batch appeals
Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall be passed
