SMT. ANJANA SHARMA,JAIPUR vs. ITO, WARD-2(2), JAIPUR
In the result, this appeal of the assessee is partly allowed
ITA 1214/JPR/2019[2013-14]Status: DisposedITAT Jaipur25 Nov 2021AY 2013-14
Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1214/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 Cuke Smt. Anjana Sharma, I.T.O., Vs. M-115-B, Plot No. F-115, Mahesh Ward 2(2), Colony, J.P. Underpass, Tonk Jaipur. Road, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bgdps 5144 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order
For Appellant: Shri Ashok Kumar Gupta (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 115BSection 143(2)Section 148
reassessment made on the basis of information received is within the scope of section 147 of the Act. The appellant is also challenging the sufficiency of the reasons recorded which cannot be entertained.
(v)
It may be mentioned that the Courts cannot look into the sufficiency of the reasons recorded by the AO for reopening the assessment
