SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL
In the result, appeal of assessee is allowed
ITA 996/IND/2019[2008-09]Status: DisposedITAT Indore24 May 2023AY 2008-09
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023
Section 127Section 132(1)Section 143(3)Section 148Section 153A
condonation of delay which is supported by the affidavit of the assessee. The Ld. AR of the assessee has submitted that in the case of the assessee regular assessment was completed u/s 143(3) on 29.12.2010 and thereafter the assessment was reopened u/s 148 of the Act on 22.03.2013. The reassessment proceedings were pending and in the meantime there