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 framed by the assessing officer under section 147/148 of the Act is bad in law.For this proposition of law, Ld Counsel relied on the judgment of Hon’ble Bombay High Court, at Nagpur Bench, dated
12.07.2017 in the case of Smt. SumanVs.ITO, Income Tax Appeal No. 72