4 results for “reassessment”+ Section 48(2)clear
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In the result, the appeal of the assessee is allowed
Bench: Hon’Ble Shri S.S. Godara, Jm] I.T.A No. 226/Ran/2018 Assessment Year : 2010-11 M/S Heaven Construction & Engineering –Vs- Ito, Ward-1(1), Ranchi Pvt. Ltd. [Pan: Aabch 9922 N] (Appellant) (Respondent)
2. The assessee’s only argument raised during the course of hearing is that the Assessing Officer’s section 48 notice dated 22.10.2019 forming part of record ought to have been served on the Principal Officer than the company itself. The Revenue strongly supports the impugned reassessment