SMT MANORAMA SINGHAL,INDORE vs. ITO-3(2), INDORE
In the result, assessee’s appeal in ITANo
ITA 130/IND/2020[2013-14]Status: DisposedITAT Indore21 Sept 2021AY 2013-14
Bench: Shri Chandra Mohan Garg & Shri Manish Boradvirtual Hearing Assessment Years: 2013-14
Section 132Section 143(2)Section 147Section 148Section 153CSection 69
147 of the Act which is prayed to be quashed and held as unwarranted, illegal and bad- in law.
2.On the facts and circumstances of the case and in law the learned CIT(A) erred in confirming the act of AO in assuming jurisdiction under Section 148 of the Act and failed to appreciate that the reasons state that income
