MINOR HARESH KARSANBHAI PATEL ORAL SPECIFIC DEFERRED FAMILY TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(2) NOW WARD- 5(3)(1), AHMEDABAD
In the result, the appeal filed by the assesee is partly allowed
ITA 863/AHD/2023[1982-83]Status: DisposedITAT Ahmedabad03 Jan 2024AY 1982-83
Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 863/Ahd/2023 धििाधरणवरध/Asstt. Year: 1982-1983 Minor Haresh Karsanbhai Patel Oral Income Tax Officer, Specific Deferred Family Trust, Vs. Ward-5(2)(2), Nirma House, Ahmedabad. Near Income Tax Circle, Now Ashram Road, Income Tax Officer, Ahmedabad-380009. Ward 5(3)(1), Ahmedabad Pan: Aaath4880P
For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.D.R
Section 244A
244A(1A) of I.T. Act which provides as under.
"(1A) In a case where a refund arises as a result of giving effect to an order under section 250 or section 254 or section 260 or section 262 or section 263 or section 264, wholly or partly, otherwise than by making a fresh assessment or reassessment, the assessee shall
