SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR
In the result, the appeals of the assessees are allowed
ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69
block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments.
Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess