SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA
In the result, the appeal of the assessee for A
ITA 594/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)
reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act.
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19. On behalf of the appellant, it has been contended that if any incriminating