RD DYNAMECH INFRA PRIVATE LIMITED,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA
In the result the appeal filed by the assessee is hereby allowed
ITA 863/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2020-21
Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)
Section 115BSection 119(2)(b)Section 139Section 154Section 5
Rules providing for procedure for filing Form 10-IC.
26. In view of the foregoing reasons, the impugned order dated
13.10.2023 passed under section 119(3)(b) of the Act and intimation under section 143(1) of the Act dated 13.11.2022 are hereby quashed
I.T.A No. 863/Ahd/2015