Search: reassessment u/s 147

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Section 115J3 Section 143(3)2

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

In the result, appeal of the Revenue is dismissed

ITA 2260/AHD/2017[2007-08]Status: DisposedITAT Ahmedabad26 Sept 2019AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri O.P. Sharma, CIT/DRFor Respondent: Shri S.N. Soparkar, Sr. Advocate

Section 115JSection 143(1)Section 143(3)Section 148

reassessment order passed u/s 143(3) rws 147 by the Assessing Officer is void ab initio and needs to be quashed. 9. On this issue, we further clarify that the limitation period for completing assessment would start from date when High Court vacated the stay order and not from date when Assessing Officer received such vacation order. Thus