SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 144Section 147Section 250Section 271(1)(c)
reassessment proceedings u/s 148 is totally arbitrary, illegal and totally based on suspicion after information collected u/s 133(6) from Registry Office, Danapur, Patna about signature of joint development agreement (JDA) having no information of escapement of income. As such, the assessee's submission of return in response to invalid notice u/s 148 is not the valid return
