SAHARA UNIVERSAL MINING CORPORATION LIMITED,KOLKATA vs. A.C.I.T., CIRCLE-7(1), KOLKATA, 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
