MARISETTI DHANA TATAJI,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM
In the result, the appeal filed by the assessee is allowed
ITA 446/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2018-19
Bench: Shri Ravish Sood, Hon'Ble**
Section 147Section 148
reassessment proceedings as per the substituted provisions of sections 147 to 151 of the IT Act as per the Finance Act, 2021, subject to compliance of all the procedural requirements and the defences, which may be available to the assessee under the substituted provisions of sections 147 to 151 of the IT Act and which may be available under
