MR NILESH BHARANI,MUMBAI vs. DCIT CC 4(1), MUMBAI
ITA 612/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12
Bench: Shri Amit Shukla, Jm & Shri Amarjit Singh, Am आयकरअपीलसं./ I.T.A. No. 612/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12)
For Appellant: Shri Vinod Kumar/SatishFor Respondent: Shri Murli Mohan
Section 132(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153CSection 68Section 69
sections having two separate contingencies. In our opinion, the Legislature has not left any discretion on the revenue officers to make the assessment /reassessment under any of the said set of provisions as per their choice. This is a jurisdictional aspect and goes to the root of the assessment.
66. We also notice that, the Legislature for enforcement
