PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR
In the result, the appeal of the assessee is dismissed
ITA 152/JODH/2023[2012-13]Status: DisposedITAT Jodhpur13 Oct 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: None (W/S)For Respondent: Ms. Nidhi Nair, JCIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 40A(3)
147 as also sections 148 to 152 even if scrutiny assessment has been undertaken, if substantial new material is found in form of information on basis of which assessing authority can form a belief that income of petitioner
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Preeti Singhvi v. ACIT has escaped assessment, it is always open for assessing authority to reopen assessment.
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The Assessing Officer
