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1 result for “reassessment u/s 147”+ Section 5Aclear

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Key Topics

Section 1474Section 144B2

KONDA KARABI,JAMSHEDPUR vs. DCIT, CIRCLE-1, JAMSHEDPUR

In the result, the grounds of appeal raised by the assessee are allowed for statistical for statistical purposes

ITA 4/RAN/2025[2018-19]Status: DisposedITAT Ranchi12 Nov 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahaykonda Karabi, D.C.I.T., G/15, Nargis, Ashiana Garden Sonari, Circle-1, Vs. Jamshedpur-831011 Jamshedpur. Pan No. Abwpk 3757 F Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 144BSection 147Section 148Section 148ASection 151Section 151A

147 rws 144B of the I. T. Act, 1961 as passed by department on 25.03.2023 is bad in law. The order as passed is void ab-initio, bad in law and fit to set aside. 5. For that the sanctioning authority has not applied his judicial mind before according sanction u/s 151. The approval has been granted for reopening