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
147 of the Act based on the notice u/s 148 dated
31.03.2021 which was issued and served upon the assessee on 1st April,
2021 is bad in law as the same was issued without following the due procedure as provided under the amendment section 148 and 148A of the Act and the consequent reassessment order passed is hereby quashed
