“Section 239(2)(c)”

Section References (mined)Section 239Section 239(2)(c)1 judgments

Judgments citing Section 239(2)(c)

Sahara Universal Mining Corporation Limited, Kolkata vs. A.C.I.T., Circle-7(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 648/KOL/2022[2013-2014]Status: DisposedITAT Kolkata05 Jul 2024AY 2013-2014

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(2)Section 143(3)Section 148Section 154Section 239(2)(c)Section 240Section 250Section 251

circumstances of the case thereby denying the grant of the refund to the appellant by taking the resort to the provisions of Section 239(2)(c) of the Act ignoring the fact that in the present case Section 240 of the Act will be applicable as the refund is made ... doubt that while passing the order ld. AO has denied the claim of the refund of the assessee by invoking the provisions of Section 239(2)(c) of the Act in which time has been prescribed for one year. The only contention of the ld. Counsel for the assessee