RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR
In the result, the appeal is dismissed
ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68
69C amounting to Rs. 22,352/-, on assumptions and
surmises.
3. Action u/s 147/148 is illegal and without jurisdiction.
Submission :
(1)
The AO issued notice u/s 148, stating that : " I, therefore, propose to
assess/reassess the income/loss of the said
assessment year."
In issuing the notice, the AO is not sure about the purpose for which notice has
been issued, whether
