NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE
In the result appeal of the assessee is allowed as per terms indicated above
ITA 259/IND/2024[2016-17]Status: DisposedITAT Indore20 Sept 2024AY 2016-17
Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024
Section 10(38)Section 147Section 148Section 151Section 68
reassessment proceedings firstly, stating that the proceedings are time barred secondly, that no valid approval u/s 148 of the Act has been taken and thirdly, there was no proper reason to believe about escapement of income for initiating proceedings u/s 148 of the Act. Submissions filed by the assesse on these three legal issues reads as under:
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Smt. Nilima
