This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Chandigarh Quashes Sec 143(3) in Search Case; AO Must Act Under Sec 148; Revenue Appeal Dismissed
Case Law Details
- Case Name
- DCIT Vs Mani Ram Balwant Rai HUF Civil Lines (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Chandigarh
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
DCIT Vs Mani Ram Balwant Rai HUF Civil Lines (ITAT Chandigarh)
ITAT Chandigarh Quashes Sec 143(3) Assessment in Search Case – AO Must Proceed Under Sec 148; Revenue Appeal Dismissed
In DCIT vs Mani Ram Balwant Rai HUF (AY 2022-23), the ITAT Chandigarh dismissed the Revenue’s appeal and allowed the assessee’s cross-objection, holding that the assessment framed u/s 143(3) after a search was legally unsustainable. A search u/s 132 was conducted on 24.11.2022, yet the AO completed assessment under the regular scrutiny provision instead of invoking the special reassessment framework applicabl...
Author Info
