SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ
In the result, appeal of the assessee is partly allowed for statistical purpose
ITA 388/RJT/2013[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble
For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)
reassess' to completed assessment proceedings.
vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record
