Search: reassessment u/s 147

1 result for “reassessment u/s 147”+ Section 80P(2)(a)clear

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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 80P was bad and illegal. The interpretation of Section 147, particularly Explanation 3, supports the view that the AO can assess or reassess income even if it was not the primary reason for reopening, provided the initial notice is valid.", "result": "Allowed", "sections": [ "143(3)", "147", "148", "80P", "143(2