Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 272A(2)(c)clear

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Section 1486 Section 143(3)4 Section 1392 Section 1472 Unexplained Investment2 Exemption2 Addition to Income2

SMT. RANI HARERAM SAHANI,KOVAYA, RAJULA, DIST. AMRELI vs. THE ITO, WARD-3 (1) (4), RAJULA, DIST. AMRELI, RAJULA, DIST. AMRELI

In the result, the appeal filed by the Assessee is allowed

ITA 148/RJT/2021[2011-12]Status: DisposedITAT Rajkot31 Jan 2023AY 2011-12

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139Section 143(3)Section 147Section 148

u/s. 147 of the Act is invalid and assessment made on such invalid initiation deserves to be quashed and may kindly be quashed. I.T.A No. 148/Rjt/2021 & 09/Rjt/2022 A.Y. 2011-12 & 2017-18 Page No 5 Smt. Rani Hareram Sahani vs. ITO 5. The Ld. CIT(A)erred on facts as also in law in confirming addition

SMT. RANI HARERAM SAHANI,KOVAYA, RAJULA, DIST. AMRELI vs. THE ACIT, WARD-2 (4), BHAVNAGAR, BHAVNAGAR

In the result, the appeal filed by the Assessee is allowed