Search: reassessment u/s 147

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Section 404 Section 1473 Section 1483 Section 2013

RIZWANAHMED MOHMED USMAIN SHAIKH,SURAT vs. INCOME TAX OFFICER, WARD -1(2)(6), SURAT

In the result, appeal of the assesseeis dismissed

ITA 46/SRT/2018[2009-10]Status: DisposedITAT Surat08 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rizwanahmed Mohmed Usmain The Ito, Shaikh Ward-1(2)(6), Vs Hasina, Manjil, Harinagar-1, Surat. Udhna, Surat. Pan: Adaps 5725 P Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 143(3)Section 147Section 148Section 194ASection 201Section 40

u/s 40(a)(ia) is applicable only to the amount payable as on the last day and not on amount already paid in that Assessment year.” 2. Brief facts of the case are that the assessee is a transporter, filed his return of income for the assessing year 2009-10 dated 30.09.2009 and declaring total income