ARUN PALAWAT,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL),, JAIPUR
The appeal of the assessee is allowed
ITA 599/JPR/2025[2021-22]Status: DisposedITAT Jaipur15 Sept 2025AY 2021-22
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR a
Section 115Section 143(3)Section 148BSection 263Section 69A
reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in the said section except with the prior approval of the Addl. CIT.
4(iv)(a) Thus, the provisions of Section 144a are applicable in all cases other than search and requisition whereas provisions of Section 148B
