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
143 and 144 of the 1961 Act as were in force at the relevant time , which are reproduced hereunder:
“CHAPTER XIV
PROCEDURE FOR ASSESSMENT
Return of income.
139. [(1) Every person,—
(a) being a company [or a firm]; or (b) being a person other than a company [or a firm], if his total income or the total income