ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR
In the result, appeal of the assessee is allowed
ITA 528/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Sh. G. M. MehtaFor Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 195Section 195(1)Section 271CSection 40Section 9(1)(vi)
under (P.B. Page 126-127):
18. In so far as the Income tax Act is concerned, our attention has been drawn to section 153(1)(n) thereof which prescribes the time limit for completing the assessment, which is two years from the end of the assessment year in which