DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI
Appeals of the assessee are allowed
ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11
Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra
For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274
reassessment in cases where search has been conducted under section 132 or requisition is made under section 132A, does not provide for any approval for such assessment.
50.2 A new section 153D