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| The Tax Publishers2020 TaxPub(DT) 1931 (Chd-Trib) INCOME TAX ACT, 1961
Section 147
CIT(A) was justified in quashing assessment made under section 147 after following decision of the Tribunal in case of co-owner of assessee in ITO v. Ms. Malika Mundrey Saini [ITA No. 967/Chd/2017 Order, dated 12-11-2017], having similar facts and circumstances.
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Reassessment - Validity - Issue already settled in case of co-owner of assessee by Tribunal on similar facts -
Revenue challenged order of CIT(A) quashing assessment order passed under section 147/148 of Income Tax Act, 1961. Held: CIT(A) while quashing assessment under section 147 had followed decision of the Tribunal in case of co-owner of assessee in ITO v. Ms. Malika Mundrey Saini [ITA No. 967/Chd/2017 Order, dated 12-11-2017], having similar facts and circumstances. Revenue could not bring any distinction in facts and law applicable, which could justify interference in order of CIT(A).
Followed:Ms. Malika Mundrey Saini [ITA No. 967/Chd/2017 Order, dated 12-11-2017]
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2008-09
IN THE ITAT, CHANDIGARH BENCH
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