BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, DELHI
In the result, the appeals of the revenue in ITA No
ITA 2953/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16
Bench: Sh. C.N. Prasad & Sh. M. Balaganesh
Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A
149 of the Act of 1961 as also the corresponding provisions of the Act of 1922
makes it plain that two conditions have to be satisfied before the Income-tax Officer acquires jurisdiction to issue notice under section 148 in respet of an assessment beyond the period of four years but within a period of eight years from