SHRI ATUL HIRALAL SHAH,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD
In the result, the appeal of the assessee is hereby allowed
ITA 200/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2012-13
Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita No. 200/Ahd/2021 धििाधरणवरध/Asstt. Year: 2012-2013 Atul Hiralal Shah, D.C.I.T, 8, Amrashirish Bungalows, Vs. Central Circle-1(2), Near Prahladnagar Garden, Ahmedabad. Prahladnagar, Ahmedabad-380015. Pan: Aljps4966M
For Appellant: Written SubmissionFor Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 132Section 143(3)Section 153ASection 153BSection 263
245C of the Act and both came to be rejected by the settlement commission under section 245D(1) of the Act. The last application was made by the assessee on 27th February 2017
which came to be rejected by the settlement commissioner as on 10th March 2017.
Assuming that the order under section 245D(1) of the Act was received