85 results for “reassessment u/s 147”+ Section 149(3)clear
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Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]
reassessment made u/sec. 147 is valid. In this regard the Ld.AR has taken our attention to the para No.6 in page no.5 of the assessment order which reads as under : “6. In order to verify these facts, sworn statement of Sri KanumuriSubba Raju was also recorded on 11.04.2014 during the search proceedings, wherein he has confirmed that the builder