DHARMENDRA VADILAL PARMAR,MUMBAI vs. INCOME TAX OFFICER WARD, -32(1)(1), MUMBAI
In the result, the legal grounds raised by the assessee is hereby allowed
ITA 3603/MUM/2024[2012-13]Status: DisposedITAT Mumbai20 May 2025AY 2012-13
Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)
For Appellant: Shri. Om KandalkarFor Respondent: Shri. P. D. Chougule, SR. DR
Section 111ASection 144Section 147Section 148Section 148(1)Section 250Section 68
reassessment proceedings initiated by Dharmendra Vadilal Parmar way of issuing notice under section 148 of the Act is unlawful, invalid, and bad in law.
II. On merits:
2. The Ld. Commissioner of Income Tax (Appeals) 57, Mumbai (hereinafter referred to as 'CIT(A)'] is not justified in upholding the additions aggregating to Rs.14,55,000/- made by the Income
