SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX
The appeal stands allowed
ITA/795/2009HC Karnataka24 Aug 2015
Bench: B.MANOHAR,VINEET SARAN
Section 139Section 143(1)Section 147Section 148Section 255(6)Section 260Section 69
Reassessment
made u/s 147 of the Act 1961 on 10.12.2007
for the Asst. year 2004-2005 was valid when
the original Return of income involuntarily
filed on 21.3.2007 remained undisposed of,
when the proceedings u/s 147 were initiated
on 27.9.2006?
2)
Whether on the facts and in the
circumstances of the case and in law, the
Tribunal was right