DCIT 9(1), MUMBAI vs. DR. KEKI H. GHARDA, MUMBAI
The appeal of the assessee is allowed on the ground of the validity of the reopening of the assessment
ITA 6656/MUM/2013[2004-05]Status: DisposedITAT Mumbai23 Sept 2016AY 2004-05
Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2004-05 Dr. Keki H. Gharda, Deputy Commissioner Of 48 Hill Road, Bandra (W), Income Tax 9(1), Vs. Mumbai - 50 M.K. Road, Pan: Aacpg31533E Aayakar Bhavan, Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2004-05
For Appellant: Shri P.J. Pardiwalla, A.R. &For Respondent: Shri A. Ramachandran, D.R
Section 143(3)Section 147Section 148Section 2Section 2(22)(e)Section 80L
penalty levied by the AO under section
2
Dr. Keki H. Gharda
271(1)(c) of the Act. First we take up the assessee’s appeal i.e. ITA
No.2418/M/2010. 2. The assessee, in this appeal, has taken there effective grounds of appeal.
In the first ground, the assessee has challenged the reopening of the assessment by the AO under section
