Search: reassessment

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Section 80I6 Section 153A3 Section 139(1)3 Section 1322 Section 143(3)2 Section 69A2

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

ITA 235/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2018-19

For Respondent: \nShri H. Phani Raju, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250(6)Section 69ASection 80I

reassessment proceedings, an assessee can neither claim nor be allowed a\ndeduction that was not claimed in the original return. Thus, the assessment proceedings\ninitiated on the basis of an action under Section 132 of the Act also cannot be utilized by the\nassessee to seek a relief not claimed earlier and thus cannot seek a review of a concluded