AdvertisementRavindrabhai Shah Vs DCIT (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, allowed the assessee’s appeal against the order of the Addl./JCIT(A) for Assessment Year 2011-12 arising from reassessment under Sections 143(3) read with 147 of the Income-tax Act, 1961. The assessee had originally filed a return declaring income of Rs. 26,52,630, and the assessment was completed under Section 143(3). Subsequently, the Assessing Officer issued a notice under Section 148 on 30.03.2018, reopening the assessment to examine the deduction of Rs.20,43,758 claimed as shortage rate d...