71 results for “reassessment u/s 147”+ Section 153(2)clear
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In the result, appeals of the assessees are allowed
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]
2. The learned Commissioner of Income Tax (Appeals) ought to have quashed - the notice issued by the assessing officer u/s 148 as invalid and consequently ought to have quashed the reassessment proceedings as void ab initio. 3. Without prejudice to the above, the learned Commissioner of Income Tax (Appeals) ought to have quashed the reopening as the reasons recorded