RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR
In the result, appeal of the assessee 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\nsurmises.\n3. Action u/s 147/148 is illegal and without jurisdiction.\nSubmission :\n(1)\nThe AO issued notice u/s 148, stating that : \" I, therefore, propose to\nassess/reassess the income/loss of the said
assessment year.\"\nIn issuing the notice, the AO is not sure about the purpose for which notice has\nbeen issued
