NAMITA MALLA SARKAR,AGARTALA vs. INCOME TAX OFFICER, WARD-UDAIPUR, AGARTALA
In the result, the appeal of the assessee is allowed
ITA 426/GTY/2019[2016-17]Status: DisposedITAT Guwahati09 Oct 2020AY 2016-17
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.426/Gau/2019 ("नधा"रणवष" / Assessment Year:2016-17)
For Appellant: Shri Rahul Jain, A.RFor Respondent: Shri Jayanta Mridha, JCIT, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148
reassessment proceedings even when intimation under section 143(1) had been issued.”
Thus, with help of the above cited judgment in the case of Rajesh Jhaveri (supra), the ld DR contended that assessing officer can issue notice under section 148 of the Act before expiry of time limit to issue notice under section 143(2