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 was received by the PCIT or CIT on same day, the 12 days starting from 27th February 2017 to 10th
March 2017 shall be excluded. Ater excluding the said period the time limit expiring under normal circumstances as per subsection (1) of section 153B of the Act is less than 60 days hence the same
