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“Section 264(4)(c)”

Section References (mined)Section 264Section 264(4)(c)2 judgments

DCIT, TRIVANDRUM vs. NATIONAL CENTRE FOR EARTH SCIENCE STUDIES, TRIVANDRUM

In the result, the appeals filed by the Revenue stand dismissed

ITA 541/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Aug 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Parveen Kumar Bansal, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 143(1)Section 246ASection 264Section 264(4)(c)

proceedings u/s. 264 of the Act, Therefore, the NFACT ought not have entertained the appeal in view of the express bar contained in section 264(4)(c) of the Act. 8. On the other hand, the learned counsel for the assessee submits that the embargo contained u/s. 264(4)(c

DCIT, TRIVANDRUM vs. NATIONAL CENTRE FOR EARTH SCIENCE STUDIES, TRIVANDRUM

In the result, the appeals filed by the Revenue stand dismissed

ITA 540/COCH/2025[2014-15]Status: DisposedITAT Cochin20 Aug 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Parveen Kumar Bansal, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 143(1)Section 246ASection 264Section 264(4)(c)

proceedings u/s. 264 of the Act, Therefore, the NFACT ought not have entertained the appeal in view of the express bar contained in section 264(4)(c) of the Act. 8. On the other hand, the learned counsel for the assessee submits that the embargo contained u/s. 264(4)(c