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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 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