SADBHAV ENGINEERING LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD
In the result, the appeal filed by the assessee is partly allowed
ITA 2209/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2011-12
Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha
For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Ritesh Parmar, CIT.DR & Shri
Section 143(3)Section 145ASection 147Section 148Section 153ASection 153b
153b is illegal.
2.1
The Learned Commissioner of Income Tax (Appeals) grossly erred in rejecting the Appellant's ground that the AO has not obtained the prior approval Add. CIT before passing the impugned order which is mandatorily required as per the provisions of the income tax act before passing an order u/s 153A/B/C
2.2
The Learned Commissioner of Income
