SAIF PARTNERS INDIA IV LIMITED ,DELHI vs. ACIT INT. TAXATION-3(1)(2), DELHI
In the result, the appeal of the assessee in ITA No
ITA 1138/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Feb 2023AY 2017-18
Bench: Shri N.K. Billaiya & Shri Anubhav Sharma
For Appellant: Shri Kanchun Kaushal, FCAFor Respondent: Ms. Meenakshi Singh – CIT-DR
Section 10(34)Section 10(38)Section 142Section 142(1)Section 143(2)Section 143(3)Section 263
Asheesh Jain then volunteered that the Principal
Commissioner of Income-tax had exercised the second option available to him under section 262(1) of the Act bu sending the entire matter back to the Assessing Officer for afresh assessment.
That option, in the considered view of the court
