Search: reassessment u/s 147

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Section 80P5 Section 1474 Section 143(3)3

SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE

Appeal is allowed

ITA 547/IND/2024[2012-13]Status: DisposedITAT Indore22 Jul 2025AY 2012-13

Section 143(2)Section 143(3)Section 147Section 148Section 80P

u/s 148 would be\nnecessary, the legality of which would be tested in the event of a\nchallenge by the assessee.\n17. We have approached the issue of interpretation that has arisen for\ndecision in these appeals, both as a matter of first principle, based on the\nlanguage used in Section 147(1) and on the basis of the precedent