VARSMA ENGINEERS GROUP,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), JABALPUR
In the result, the assessee’s appeal is allowed
ITA 224/JAB/2018[2008-09]Status: DisposedITAT Jabalpur22 Oct 2021AY 2008-09
Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2008-09 Varhsma Engineer’S Group, Assistant Commissioner Of Vs. Income Tax, Vijay Nagar, Circle – 1(1), Jabalpur (M.P.) Jabalpur (M.P.) [Pan: Aaefv 7885Q] (Appellant) (Respondent) Appellant By Sh. H.S. Modh Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 12/10/2021 Date Of Pronouncement 22/10/2021
Section 143(3)Section 147Section 148(1)Section 184Section 40
1
Varhsma Engineers’ Group v. Asst. CIT and remuneration (Rs. 4,62,705) to partners. It is the reopening of assessment as well as the disallowance on merits that is challenged in the instant appeal.
The respective cases
3.1
The assessee’s case qua reopening is that it is a case of change of opinion inasmuch as no new material
