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Section 2634 Section 143(3)3 Section 1323 Section 153B2

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

245D(1) of the Act vide order dated 02-01-2017. As per the provision of explanation (v) to section 153B of the Act, the period from 20-12-2016 to 02-01- 2017 shall be excluded from limitation and after the exclusion of said period the time available for the AO under normal circumstances to finalize assessment after first