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Section 54F5 Section 1472 Section 143(3)2 Section 153A2

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

ITTA/127/2025HC Telangana12 Feb 2025

Bench: The Learned

Section 132Section 143(3)Section 147Section 148Section 153ASection 260ASection 54F

reassessment proceedings were initiated pursuant to a notice dated 30.03.2017 issued under Section 148 of the Act. The AO had reopened the assessment on the basis that the records of South Delhi Municipal Corporation [SDMC] indicated that the Assessee owned more than one residential property on the date of the transfer of the shares of FIITJEE Ltd. [the original asset