SHREE PRAKSH SINGH,GURGAON vs. INCOME TAX OFFICER, WARD-1, DIGBOI
In the result, the appeal of the assessee is allowed
ITA 14/GTY/2019[2012-13]Status: DisposedITAT Guwahati09 Oct 2020AY 2012-13
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.14/Gau/2019 ("नधा"रणवष" / Assessment Year:2012-13)
For Appellant: Shri S. P. Bhati, A.RFor Respondent: Shri Amitava Sen, JCIT, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 50CSection 50C(1)
3) of the Act. So long as the above event, has not passed, the Assessing Officer cannot render the provision of section 143(2) of
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Shree Prakash Singh
Assessment Year:2012-13
the Act redundant / otiose by issuing a notice for reopening u/s 147 / 148 of the Act. Therefore, in our view, the reassessment
