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1 result for “reassessment u/s 147”+ Section 149(3)clear

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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

149 and 151 of the Income Tax Act, 1961; that the appreciation of the materials by the A.O. is perverse; that the assessee had filed his returns for the year 2015-16 declaring a total income of Rs. 6,54,730/-; that the returns were made on 15.08.2015. 5. That on 08.09.2015 and 18.04.2017, a survey & search operation were conducted