THIRD EYE ENTERPRISE,AHMEDABAD vs. THE ITO, WARD-3(3)(15) NOW WARD- 3(3)(5), AHMEDABAD
In the result, appeal filed by the assessee is allowed
ITA 648/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2012-13
Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2012-13
Section 10ASection 139(1)Section 143(3)Section 234Section 243(3)Section 263
filed the Form 56A on 30.11.2016 so the same was obtained on 20.09.2012. Thus, the Assessing Officer while passing the order under Section 243(3) read with Section 263 of the Act should have taken cognisance that Form 56F was already filed by the assessee. The genuineness of claim