SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL
In the result, the appeal of the assessee in ITA No
ITA 585/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15
Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026
Section 139Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 69A
36 (Appeal
Memo). Further, the assessee moved an application under Rule 11 of
Income-tax Appellate Tribunal Rules, 1963 raising following additional
grounds:
“a) That the impugned notice, though dated 31/03/2021, under Section 148
of the Income-tax Act, 1961 for A.Y. 2014-15, was actually issued/served only on 01/04/2021 via email. As such, the notice is barred by limitation
