Search: reassessment u/s 147

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Section 2508 Section 1472 Limitation/Time-bar2 Condonation of Delay2

ABDULWAHID ABDULKARIM QURESHI,AHMEDNAGAR vs. ITO, WARD 2,, AHMEDNAGAR

In the result, both the appeals of the assessee are allowed

ITA 893/PUN/2024[2016-17]Status: DisposedITAT Pune06 Aug 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde

Section 147Section 250

reassessment has already been done as a consequence of proceedings initiated u/s.148 of the Act vie notice dated 31.03.2021. This being so, we are of the considered view that when the notice u/s.148 of the Act dated 31.03.2021 was not issued nor served upon the assessee within the closing hours of 31.03.2021 and the proceedings under amended Act vide Finance

ABDULWAHID ABDULKARIM QURESHI,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR

In the result, both the appeals of the assessee are allowed