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1 result for “reassessment u/s 147”+ Section 40Aclear

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Key Topics

Section 1483Section 40A2

HI-TECH MARKETING,SURAT vs. INCOME TAX OFFICER WARD 3(1)(4), SURAT

In the result, the Ground no

ITA 17/SRT/2017[2010-11]Status: DisposedITAT Surat02 Sept 2020AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainihi-Tech Marketing, The Income – Tax Officer, 114, Belgium Tower, Old Ward -3(1)(4), Surat Linear Bus Stop, Station Road, Surat – 395 003. Vs Pan : Aabfh5705N Appellant Respondednt

Section 143(3)Section 147Section 148Section 253Section 254(1)Section 40ASection 40A(2)Section 40A(2)(b)

section (u/s) 143(3) of the Act on 12/03/2013. Subsequently, the case was reopened u/s.147 of the Income Tax Act. Notice u/s.148 dated 26/03/2015 served upon the assessee. In response to notice u/s.148 dated 26/03/2015, the assessee filed its reply dated 09/04/2015. In reply the assessee contended that return filed on 31/09/2010 may be considered as return in response