VIVEK KHABIA,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI
In the result, ground No. 3 is allowed and ground No
ITA 1072/SRT/2024[2018-19]Status: DisposedITAT Surat05 Mar 2025AY 2018-19
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1072/Srt/2024 (Ay 2018-19) (Physical Court Hearing) Vivek Khabia Income Tax Officer, Ward- H.No.1187-90-91, 1089, Office 2(3)(4), Surat, Aaykar Bhavan, बनाम No.411, New Dtc Gheekanta Majura Gate, Surat-395 001 Vs Road, Nr. Bhavani Vad Temple, Haripura, Surat-395 003 [Pan : Avspk 5724 E] अपीलाथ"/Appellant ""थ" /Respondent
Section 133(6)Section 145(3)Section 147Section 148Section 148ASection 151ASection 254(1)Section 28
151A of the Act.
2.0 On facts and circumstances of the case and in law, Ld. CIT(A) erred in confirming the validity of notice u/s 148, though issued without following the procedure prescribed u/s 148A and in absence of information that suggests the income chargeable to tax has escaped assessment.
3.0 On facts and circumstances of the case