NIKUNJ KAUSHIK SHAH,MUMBAI vs. ITO WARD-32(1), MUMBAI
Appeal of the assessee is allowed on merits
ITA 2919/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 Jan 2024AY 2011-12
Bench: Shri Aby T. Varkey & Shri Gagan Goyalnikunj Kaushik Shah, 201, Laxmi Palace Chsl, Vileparle (East), Mumbai- 400057, Pan: Apeps6446R ...... Appellant Vs. Ito-32(1), R. No. 335, Kautilya Bhavan, Bkc, Bandra (E) Mumbai- 400051 ..... Respondent
For Appellant: Shri Rajesh Kothari, Ld. ARFor Respondent: Shri Ashok Kumar Ambastha, Ld. DR
Section 10(38)Section 143(1)Section 147Section 148Section 149(1)(b)Section 250Section 68Section 69C
Mistakes should be rectified as soon as they are discovered without waiting for an assessee to point them out.
(7) Section 60(2) of the 1922 Act [sections 89(1) and 103 of the 1961 Act] - Cases where relief can properly be given under this sub-section should be reported
