NILESH BIPINCHANDRA MEHTA HUF,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR
In the result, the appeal filed by the assessee is allowed
ITA 271/RJT/2024[2014-15]Status: DisposedITAT Rajkot17 Nov 2025AY 2014-15
For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Sanjay Punglia, CIT- DR
Section 10(38)Section 143(3)Section 147Section 148Section 263Section 68
reassessment and issuance of notice u/s 148 of the\nAct, although not valid, as per the provisions of section 148 of the Act,\nhowever, for that separate remedy is available to the assessee. That is, the\nassessee can file the appeal against the impugned order before appropriate\nauthority. However, the jurisdiction exercised by Ld.PCIT u/s 263 does not get\nimpeded
