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
4
months expires on 31 December 2016 for passing the assessment order under the provisions of section 153A read with section 143(3) of the Act. As the reference has been made for the exchange of information under the provisions of section 90/90A of the Act and therefore the maximum period of 1 year has to be excluded while framing