Search: reassessment

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Section 142(1)12 Section 1479 Section 148A4 Section 151A4 Addition to Income4 Section 1483 Section 2503 Section 142B3

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 501/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

section 142(1) of the Act through the automated allocation became operative only subsequently. 5. Accordingly, NFAC had no jurisdiction, authority or statutory mandate even to issue notice u/s. 142(1) prior to 30- 3-2022, and therefore the entire assessment proceedings initiated by such invalid notices and culminating in the assessment order dated 23-09-2021, are without authority

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

VIVEK KHABIA,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI