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1 result for “section 68”+ Section 151Aclear

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Section 1472Section 1482

INCOME TAX OFFICER, WARD-1, YAVATMAL, YAVATMAL vs. PIYUSH TUSHAR PARALIKAR, YAVATMAL

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 393/NAG/2024[2018]Status: DisposedITAT Nagpur10 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Royito, Ward-1, Yavatmal Piyush Tushar Paralikar, Vs 9, Radha Raman Nagar, Wadgaon Road, Yavatmal, Maharashtra-445001 Pan : Asepp 6032 D Revenue Assessee Assessee By : Shri Krish Sharma, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 18.02.2026 Date Of Pronouncement : 10.04.2026 Order

For Appellant: Shri Krish Sharma, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 143(2)Section 147Section 148Section 148ASection 151ASection 250Section 68Section 69A

section 151A of the Act and the E- Assessment of Income Escaping Assessment Scheme, 2022, all notices u/s 148 are mandatorily required to be issued through the Faceless Assessing Officer (FAO). The use of the word “shall” makes the provision mandatory. He submitted that in the present case, notice u/s 148 dated 30.03.2022 has been issued