RESHMA KAMAL ABICHANDANI,MANILA PHILIPPINES vs. ASST. COMMISSIONER, INTERNATIONAL TAXITION DELHI
The appeal of the assessee is allowed
ITA 3499/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19
Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2018-19 Reshma Kamal Abichandani, Vs Acit, E-367, Ramesh Nagar, Circle (1)(1), Delhi – 110 012. Delhi. Pan: Bcqpa3616R (Appellant) (Respondent) Assessee By : Shri Rajesh Dua, Ca & Shri J.K. Aggarwal, Ca Revenue By : Ms Prajna Paramita, Cit-Dr Date Of Hearing : 28.10.2024 Date Of Pronouncement : 20.11.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 29.01.2024 Passed U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Acit, Circle International Taxation 1(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) For Assessment Year 2018- 19. 2. Heard & Perused The Record.
For Appellant: Shri Rajesh Dua, CA &For Respondent: Ms Prajna Paramita, CIT-DR
Section 143(3)Section 147Section 148Section 148ASection 285B
condoning the delay, the appeal is admitted for hearing.
3. On hearing on merits, it comes up that the assessee was issued a notice u/s 148A(d) of the Act on 31.03.2022 by the AO and the copy of which is available at pages 36-37 of the paper book. On going through the same, we find that
