MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI
In the result , the appeal filed the assessee in ITA No
ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148
reopening of the assessment was validly done by the AO. Reference is drawn to provisions of Section 147 and 148 of the 1961 Act , which were in force at relevant time reads as under:
Income escaping assessment.
147. If the [Assessing] Officer [has reason to believe] that any income chargeable to tax has escaped assessment for any assessment year
