104 results for “reassessment u/s 147”+ Section 139(1)clear
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Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"
1 “That, the Ld. AO has wrongly reopened assessment u/s 148 of the I.T. Act.” Ground no. 2 : “That, the order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 is bad-in-law as the notice u/s 143(2) is issued beyond the statutory time limit.” 2. This ground goes to the root of the matter