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
1) and no assessment was originally framed by Revenue u/s 143(3). Thus , first proviso to Section 147 is not applicable. Further , the income of the assessee allegedly escaping assessment was Rs.1,37,00,000/- based on the information received by AO from ADIT(Inv.) , Kolkatta , and the AO had reasons to believe that the income of the assessee