Search: reassessment u/s 147

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Key Topics

Section 80P(2)(a)12 Section 14810 Section 139(1)7 Section 147r3 Section 143(2)3 Section 563 Section 80P3 Cash Deposit3 Deduction

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

ITA 434/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2018-19

Section 139(1)Section 143(2)Section 147rSection 148Section 56Section 80PSection 80P(2)(a)

reassessment proceedings,\nand the claim was new and not previouslydeclared, and but in\npresent case ie.., gowripatnam primary agricultural cooperative\ncredit society limited, the return was filed in response to a valid\nnoticeu/s 148, which reopens the assessment and allows a\nreassessment of total incomeincluding all deductions under\n80P(2)(a)(i) of the Income