INCOME TAX OFFICER, WARD-DIMAPUR, DIMAPUR vs. M/S. PARSURAM SANWARMAL AGARWALLA & SONS, DIMAPUR
In the result, all the appeals of revenue are dismissed
ITA 143/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12
Bench: Shri A. T. Varkey, Jm]
Section 147Section 148Section 149Section 151
3) of section 143 or section 147 has been made for the relevant assessment year, no notice shall be issued under section 148
(by an Assessing officer, who is below the rank of Assistant Commissioner (or Deputy
Commissioner), unless the (Joint) Commissioner is satisfied on the reasons recorded by such Assessing Officer that it is a fit case
