PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER
In the result, both the appeals of the assessee stand allowed for statistical purposes
ITA 125/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13
Bench: Shri. Sudhanshu Srivastava
For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)
section 151 existing on the statute books upto 31.3.2021. 1.6 That in the instant case the initiation of the reassessment