MANSUKH TIMBADIA,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,
In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed
ITA 1713/PUN/2015[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09
Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali
For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B
section saves the AO in a case where the notice issued and there is a discrepancy as regards the service of the notice.
6. The ld. DR, Shri Sardar Singh Meena submits that the said assessment reopened on an intimation received from Central Circle and the AO issued notice u/s. 148 of the Act on 12-06-2012 which
