MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD
In the result, the appeals of the assessee are allowed
ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)
upto the stage of section 245C(1) application and (2) in the event of any additional determination of income of the disclosure under section 245(1) of the IT Act As observed hereinabove, if the submission on behalf of the petitioners is accepted, in that case, despite section 234B