OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR
ITA 967/JPR/2024[2012-13]Status: DisposedITAT Jaipur09 Sept 2024AY 2012-13
For Appellant: Sh. Sarwan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 147Section 148Section 234A
reassessment proceeding on the basis of wrong or incorrect\nreason and wrong material are illegal and liable to be quashed.\n2. No income escaped: further it is submitted that the notice u/s 148\ncan be issued only when there is any escape of income because S.\n147 provides that If the Assessing Officer has reason to believe that an\nincome
