Home › Income-Tax Act › Precision Engineering v . ACIT ( 2021 ) 319 CTR 217 / 198 DTR 311 (Chhattishgarh )(HC) Editorial : Order of Single Judge Precision Engineering v . ACIT ( 2020 )427 ITR 198/ 196 DTR 371/ 319 CTR 219 (Chhattishgarh )(HC) Aaditya Construction v. PCIT (2020) 427 ITR 198 / 196 DTR 371 (Chhattisgarh)(HC)

Precision Engineering v . ACIT ( 2021 ) 319 CTR 217 / 198 DTR 311 (Chhattishgarh )(HC) Editorial : Order of Single Judge Precision Engineering v . ACIT ( 2020 )427 ITR 198/ 196 DTR 371/ 319 CTR 219 (Chhattishgarh )(HC) Aaditya Construction v. PCIT (2020) 427 ITR 198 / 196 DTR 371 (Chhattisgarh)(HC)

S. 147 : Reassessment –With in four years- Based on the information collected in the course of survey –Alternative remedy – Reassessment notice was held to be valid – Writ was dismissed . [ S.133A, 148 , Art , 226 ]

Dismissing the appeal against single judge , the division bench held that the reassessment proceedings were initiated on the basis of information received in the course of survey . The matter  involves fact finding exercise , order of single judge was affirmed .( AY. 2013 -14 )