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439 results for “reassessment”+ Section 2clear

Sorted by relevance

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Key Topics

Section 148119Section 14794Addition to Income76Section 143(3)57Reassessment42Section 69A38Section 25032Reopening of Assessment30Section 14328Section 144

BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

2) of the Act, the order passed by the Tribunal was perfectly legal and valid. The revenue also sought to rely upon section 292BB of the Act to justify their stand that notice is deemed to be valid and sought to bring the assessee's case under the circumstances mentioned in section 292BB. This question was considered by the Tribunal

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/SRT/2019[2013-14]Status: Disposed

Showing 1–20 of 439 · Page 1 of 22

...
23
Section 6823
Condonation of Delay17
ITAT Surat
25 Sept 2023
AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

Section 143 (2) of the Act of 1961. The Tribunal vide impugned order upheld the cross-objection and quashed the entire reassessment

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, the appeal of the assessee is partly allowed for A

ITA 1769/AHD/2016[2011-12]Status: DisposedITAT Surat24 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

For Appellant: 2. Ground Nos.1 is general in nature and do not require adjudication
Section 143(3)

2) of section 92C has clarified : "that the provisions of the second proviso shall also be applicable to all assessment or reassessment

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY.CIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 3278/AHD/2015[2012-13]Status: DisposedITAT Surat09 Nov 2021AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

reassessment Assessing Officer recorded that on verification of Audit report, it was noticed that assessee claimed deduction of Rs.4,02,379/- under section 80P(2

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 2386/AHD/2016[2009-10]Status: DisposedITAT Surat09 Nov 2021AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

reassessment Assessing Officer recorded that on verification of Audit report, it was noticed that assessee claimed deduction of Rs.4,02,379/- under section 80P(2

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE ACIT.,CIRCLE-6,, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 2198/AHD/2015[2009-10]Status: DisposedITAT Surat09 Nov 2021AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

reassessment Assessing Officer recorded that on verification of Audit report, it was noticed that assessee claimed deduction of Rs.4,02,379/- under section 80P(2

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DCIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 1764/AHD/2017[2014-15]Status: DisposedITAT Surat09 Nov 2021AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

reassessment Assessing Officer recorded that on verification of Audit report, it was noticed that assessee claimed deduction of Rs.4,02,379/- under section 80P(2

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

section 12AA(2), the application could not h a v e e xc e e d ed 6 mo n t hs p r i or t o t he registration 20-10-2010 1-4-2010 30-3-2010 12AA registration granted 29-10-2010 12AA Registration made effective from Reassessment

INCOME TAX OFFICER WARD 2(3)(8), SURAT vs. SHRI MUKESH MAHAVIR PRASAD SEN , SURAT

In the result, appeals filed by the Revenue ( in ITA No

ITA 106/SRT/2017[2007-08]Status: DisposedITAT Surat20 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.106/Srt/2017 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, V Shri Mukesh Mahavirprasad Sen, Ward-2(3(8), Surat. 6/1862-63, 3Rd Floor, Office S. No.305, Ghanshyam Bhuvan, Bal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bcsps 0173 F (Assessee) (Respondent) आयकरअपीलसं./Ita No.107/Srt/2017 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The Income Tax Officer, V Shri Atul Kailashchandra Mehta, Ward-2(3)(7), Surat. S. 7/2496, Office No.2, Shastru Chambers, Maznine Floor, Chandulal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpm 7834 Q (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargiya - Ca Respondent By : Shri Ritesh Mishra – Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 20/09/2021 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rohit Vijayvargiya - CAFor Respondent: Shri Ritesh Mishra – CIT(DR)
Section 132(4)Section 144

section 143(2)of the Act, therefore, ld CIT(A) has rightly held that assessing officer does not have jurisdiction to frame the assessment order. The ld Counsel further pointed out that default of non-issue of notice u/s 143(2) of the Act is fatal to the order of re-assessment and have rendered the whole reassessment

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. SHRI ATUL KAILASHCHANDRA MEHTA, SURAT

In the result, appeals filed by the Revenue ( in ITA No

ITA 107/SRT/2017[2008-09]Status: DisposedITAT Surat20 Sept 2021AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.106/Srt/2017 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, V Shri Mukesh Mahavirprasad Sen, Ward-2(3(8), Surat. 6/1862-63, 3Rd Floor, Office S. No.305, Ghanshyam Bhuvan, Bal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bcsps 0173 F (Assessee) (Respondent) आयकरअपीलसं./Ita No.107/Srt/2017 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The Income Tax Officer, V Shri Atul Kailashchandra Mehta, Ward-2(3)(7), Surat. S. 7/2496, Office No.2, Shastru Chambers, Maznine Floor, Chandulal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpm 7834 Q (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargiya - Ca Respondent By : Shri Ritesh Mishra – Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 20/09/2021 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rohit Vijayvargiya - CAFor Respondent: Shri Ritesh Mishra – CIT(DR)
Section 132(4)Section 144

section 143(2)of the Act, therefore, ld CIT(A) has rightly held that assessing officer does not have jurisdiction to frame the assessment order. The ld Counsel further pointed out that default of non-issue of notice u/s 143(2) of the Act is fatal to the order of re-assessment and have rendered the whole reassessment

DEEPAK S. MEHTA,,SURAT vs. ITO, WARD-2(3)(7),, SURAT

In the result, the appeal of the Revenue in (ITA No

ITA 1461/AHD/2017[2007-08]Status: DisposedITAT Surat22 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

For Appellant: Shri Himashu Gandhi, CAFor Respondent: Shri O.P. Vaishnav, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151

reassessment and such failure cannot be condoned by referring to section 292BB of the Act. Thus, decision in the case of Madhya Bharat Energy Corporation (supra) does not hold the field, therefore, we do not agree with the contention of ld DR to the effect that non-issuance of notice under section 143(2

ITO, WARD-2(3)(7),, SURAT vs. DIPAKKUMAR S. MEHTA,, SURAT

In the result, the appeal of the Revenue in (ITA No

ITA 1503/AHD/2017[2007-08]Status: DisposedITAT Surat22 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

For Appellant: Shri Himashu Gandhi, CAFor Respondent: Shri O.P. Vaishnav, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151

reassessment and such failure cannot be condoned by referring to section 292BB of the Act. Thus, decision in the case of Madhya Bharat Energy Corporation (supra) does not hold the field, therefore, we do not agree with the contention of ld DR to the effect that non-issuance of notice under section 143(2

M/S. SHANGRILA LATEX INDUSTRIES LIMITED,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX - 4, SURAT

In the result, appeal filed by the assessees is allowed

ITA 38/SRT/2017[2006-07]Status: DisposedITAT Surat28 Sept 2022AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.38/Srt/2017 Assessment Year: (2006-07) (Physical Court Hearing) Shangrila Latex Industries Limited, Vs. The Acit, Circle-4, C/O. B.M. Parekh & Co., 203, 2Nd Surat. Floor, Navjivan Society, Bldg. No. 03, Lamington Road, Mumbai-400008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaics1479E (Appellant) (Respondent) Assessee By Shri Sanjay S. Kapadia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 28/09/2022 Date Of Pronouncement

Section 143(3)Section 147Section 148Section 234BSection 71

section 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 31.03.2014. 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and circumstances of the case and in law, the ld. CIT(A) has erred in confirming the addition of Rs.3,63,65,889/- on account

MOHANBHAI RAGHAVBHAI BELADIYA,SURAT vs. INCOME TAX OFFICER, WARD - 3(2)(5), SURAT

In the result, the appeal of the assessee is allowed in the terms indicated above

ITA 359/SRT/2023[2012-13]Status: DisposedITAT Surat15 Aug 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.359/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Mohanbhai Raghavbhai Beladiya, Vs. The Ito, 41-42, Vishnu Nagar Society – 1, Ward-3(2)(5), Ankur Char Rasta, A. K. Road, Surat Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aospb9227J (Assessee) (Respondent)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250(6)Section 68

2) of section 143 after receipt of fresh return submitted by the assessee in response to notice under section 148, the ITA.359/SRT/2023/AY.2012-13 Mohanbhai Raghavbhai Beladiya entire procedure adopted for escaped assessment, shall not be valid. Based on this legal position, I quash the reassessment

VAPI MARCHANT SAVING AND CREDIT CO-OP SOCIETY LIMITED ,VAPI vs. INCOME TAX OFFICER, WARD-9, VAPI, VAPI

In the result, the appeal filed by the assessee is dismissed

ITA 838/SRT/2023[2010-11]Status: DisposedITAT Surat30 Oct 2025AY 2010-11

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Vapi Merchant Saving & Credit Ito Ward-9, Co-Op Society Ltd., Income Tax Office, Nr. Vaishali Office No. 130, First Floor, Varun Vs. Char Rasta, Nh-8, Gidc, Complex, Opp. Reliance Super Vapi-396191. Market Gidc, Vapi-396195. Pan No. Aaaav 3925 E Appellant Respondent

For Appellant: Mr. J.K. Chandnani, Sr. DRFor Respondent: Mr. Hem Chhajed, AR
Section 139Section 139(1)Section 148Section 80A(5)Section 80P(2)(a)Section 8O

2. Inter Interest income from bank saving Rs.29,443/ Rs.29,443/- accounts accounts 3. Interest received from members Interest received from members Rs.25,25,308/ Rs.25,25,308/- 2.2 During During During reassessment reassessment reassessment proceeding, the Assessing proceeding, the Assessing proceeding, the Assessing Officer Officer Officer brought to the knowledge of the assessee that in view of provision

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A, as the case may be, shall abate. (2

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A, as the case may be, shall abate. (2

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A, as the case may be, shall abate. (2

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 500/AHD/2015[2007-08]Status: DisposedITAT Surat24 Apr 2023AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the validity of re-opening the assessment under section 148 of the Act in spite of the fact that reassessment

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 501/AHD/2015[2008-09]Status: DisposedITAT Surat24 Apr 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the validity of re-opening the assessment under section 148 of the Act in spite of the fact that reassessment