CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI
ITA 4022/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member
Section 153Section 153ASection 153C
reassess income of such other person in accordance with the provisions of section 153A.
It is proposed to amend the said sub-section so as to provide that notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153