BARDC BANK,BHATKAL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal filed by assessee is allowed

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.294/Pan/2024 (A.Y. 2013-14) Bardc Bank Bhatkal, Vs National E – Pld Bank, Main Road, Assessment Centre . Uttara Kannada, Delhi-110001 Bhatkal S.O. Karnataka-581320. Pan .No. Aaaap1731G (अपीलाथ"/Appellant) (""यथ"/Respondent)

set of information which was available on record in the original assessment and no material was available to make reassessment. It is only a mere change of opinion based on the subsequent judicial decision, were the assessment was 4 ITA. No. 294/PAN/2024 BARDC Bank. concluded on 19-12-2015.The Ld. AR demonstrated the issue of notice u/sec 148 of the Act served

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY

Appeal is dismissed in above terms