Search: reassessment u/s 147

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Section 15514 Section 143(1)8 Section 1546 Section 5A4 Section 143(3)2 Addition to Income2 Rectification u/s 1542

JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO

In the result, the appeal of assessee in ITA No

ITA 65/PAN/2020[2009-10]Status: DisposedITAT Panaji30 Jan 2023AY 2009-10

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri D. E. RobinsonFor Respondent: Shri N. Shrikanth

Section 143(1)Section 143(3)Section 154Section 155Section 5A

u/s 143(3) for A.Yr.2009-10 on 27.03.2011 and additions were made to the total income which included disallowance of depreciation and addition to house property income. As appellant is covered by section 5A, any change in the total income of the spouse will cause consequential change to her total income, as income so enhanced in husband's case