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Assessing Officer must record ‘reasons’ before issuing notice u/s. 148
Case Law Details
- Case Name
- Dadanbai B. Bachani Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1996-97
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘D’
Dadanbai B. Bachani v. ITO
IT Appeal Nos. 2759 & 2760 (Mum.) of 2011
[Assessment Year 1996-97]
MAY 11, 2012
ORDER
Amit Shukla, Judicial Member – ITA No.2759/Mum/2011(A.Y. 1996-1997) : This appeal has been filed against the order dated 25-2-2011, passed by the CIT(A)-30, Mumbai for the quantum of assessment determined under Section 143(3), r.w.s. 147 r.w.s. 254 for the assessment year 1996-1997 on the following grounds :-
“1. The learned CIT(A) erred in law and in facts in upholding the order passed by the Assessing...
