ROHAN HEMANT THAKKAR ,MUMBAI vs. ITO 22(3)(2), BANDRA KURLA COMPLEX
In the result, appeal of the assessee is allowed for statistical\npurposes
ITA 1823/MUM/2024[2011-2012]Status: DisposedITAT Mumbai18 Jul 2024AY 2011-2012
Section 143(3)Section 147Section 148Section 234ASection 54F
assessment order made under section 143(3) rws 147 of the Act on\nmerit and thereby erred in confirming order made under section 143(3)(147) of\nthe Act which is illegal, bad-in-law, ultra virus and without allowing reasonable\nopportunity of the hearing, and without appreciating facts, submission ... lenient approach for unintended lapses. The matter was remitted back to the CIT(A) for de novo adjudication on its merits.",
"result": "Allowed",
"sections": [
"143(3)",
"147",
"148",
"54F",
"234A",
"234B",
"234C",
"234D"
],
"issues": "Whether the delay in filing the appeal before the CIT(A) was sufficient to dismiss
