Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar
The Appeal stands dismissed without being admitted
ITA/12/2024HC Uttarakhand17 Dec 2025
Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.
For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151
27.
Having heard the counsels at length, it is relevant to
traverse the provisions of Sections 148, 148A and 151 of the
Act, which read as under:-
“[148. Issue of notice where income has escaped
assessment.-Before making the assessment, reassessment
