PRINCIPAL COMMISSIONER OF INCOME TAX 1, JAIPUR vs. SHRI SURENDRA MEENA
ITA/39/2023HC Rajasthan27 Sept 2024
Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR
Section 133(6)Section 139(9)Section 13ASection 143(2)Section 143(3)Section 148Section 148A
reassessment proceedings for AY 2015-16, which were
commenced by issuance of the notice dated 28.06.2021 under Section 148 of
the Act.
2.
The Assessee is a national political party and is registered with the
Election Commission of India [ECI] by a certificate dated 10.01.2000. The
Assessee filed its return of income on 29.02.2016, declaring a Nil income,
after claiming