BPTP LIMITED,CONNAUGHT PLACE, NEW DELHI vs. DY. DIRECTOR OF INCOME TAX, CPC, BANGALORE
In the result, appeal of the Assessee is partly allowed as
ITA 4780/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22
Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.4780/Del/2024 िनधा"रणवष"/Assessment Year:2021-22 बनाम Bptp Limited, Dy. Director Of Income Tax, M-11, Middle Circle, Vs. Cpc, Bangalore, Connaught Place, S.O., Post Bag No.1, Electronic City, Central, Delhi. Post Office, Bangalore, Pan No.Aaccb2442A Karnataka. अपीलाथ" Appellant ""यथ"/Respondent
Section 143Section 143(1)Section 143(1)(a)Section 143(1)(e)Section 154
Financial year in which return was made and thus intimation passed u/s 143(1) was barred by limitation as per second proviso to Section 143(1)(e) of the IT Act, 1961. 3. That on the facts and circumstances of the case and in law, the CIT(A) erred ... appeal of the assessee submitted that the
intimation passed u/s 143(1) dated 14.12.2022 was barred by
limitation as per second proviso to section 143(1)(e) of the I.T. Act.
Ld. Counsel for the assessee invited our attention to fifth proviso to
section 143(1) and submitted that
