“Section 243(3)”

Section References (mined)Section 243Section 243(3)2 judgments

INNOCENT INFRASTRUCTURE PRIVATE LIMITED ,MUMBAI vs. ITO WARD 12(2)(4), MUMBAI

ITA 1236/MUM/2025[2014-15]Status: DisposedITAT Mumbai21 Apr 2025AY 2014-15

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 143(3)Section 147Section 243(3)Section 250Section 254(1)

material. The Assessing Officer (AO) reopened the case without any verification of fact. The assessment in case of assessee was completed under section 243(3) on 28.12.2016. During the assessment, the AO made complete scrutiny including in the issue of 2 Innocent Infrastructure Private Limited unsecured loan. On satisfaction

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