156 results for “reassessment u/s 147”+ Section 9clear
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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]
9. Now, we take up ground No.4 which relates to the question as to whether in the facts and the circumstances of the case and the law, the AO is right making the assessments u/s 147 instead of invoking the jurisdiction u/s 153C of the Act. 9.1. The Ld.AR argued that in the facts and circumstances of the case, having