SMT. ANITA BANODHA ALIAS ANITA KATHGAR , ANITA AUTO, PONDI CHIRMIRI KOREA,KOREA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR
In the result, appeal of the assessee is dismissed
ITA 230/RPR/2025[2018-19]Status: DisposedITAT Raipur10 Oct 2025AY 2018-19
Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.230/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Smt. Anita Banodha Alias Anita Kathgar Anita Auto, Pondi, West Chirmiri, Korea (C.G)-497 449 Pan: Afgpj1876C ........अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent
For Appellant: Shri Yogesh Sethia, CAFor Respondent: Shri Raghunath, CIT-DR
Section 139Section 147Section 148Section 148ASection 263
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Smt. Anita Banodha alias Anita Kathgar Vs. Pr. CIT, Raipur-1
“148. Issue of notice where income has escaped assessment- Before making the assessment, reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, if required, under