GUJARAT TECHNOLOGICAL UNIVERSITY,,AHMEDABAD, GUJARAT vs. COMMISSIONER OF INCOME TAX, EXEMPTION, AHMEDABAD, GUJARAT
In the result, the above ground of appeal of the assessee is allowed
ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal
For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR
Section 11Section 12ASection 147Section 148Section 263
reassessment proceedings u/s 147 of the Act.
4. The learned CIT(E) erred in fact and in law in invoking revision power u/s 263 of the Act on an issue of allowability of exemption u/s 11 of the Act despite the fact that proceeding u/s 263 cannot be initiated on debatable issue.
Gujarat Technological University vs. CIT(E)
Asst. Year
