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Section 1485

DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

In the result, cross-objection filed by the assessee stands dismissed

ITA 517/NAG/2016[2012-13]Status: DisposedITAT Nagpur05 Feb 2025AY 2012-13

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 147Section 148Section 44A

u/s 148 of 1.T. Act 1961\nis not in accordance with law. Taking into consideration the above totality of\nfacts and considering the above legal position it is held that the notice issued\nunder section 148 of I.T. Act 1961 is bad in law and hence the consequent\nassessment framed thereupon is repaired to be cancelled. It is ordered