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Section 143(3)4 Section 1484 Section 402

M/S LION EXPORTS,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WD-5(2),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed

ITA 758/RJT/2014[2005-06]Status: DisposedITAT Rajkot15 Jul 2019AY 2005-06

For Appellant: None (Written Submission)For Respondent: Shri Praveen Verma, Sr. D.R

Section 143(3)Section 147Section 148Section 194CSection 40

section 143(3) of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has raised following grounds of appeal:- “1. The Ld. CIT(A) erred in law and facts in confirming the re-opening proceedings the assessment U/s. 148 against the statutory provisions. The reassessment proceedings being bad in law need cancellation. I.T.A No. 758/Rjt/2014