UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE
In the result, appeal filed by assessee in ITA No
ITA 38/ALLD/2022[2018-19]Status: HeardITAT Allahabad23 Feb 2023AY 2018-19
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: NoneFor Respondent: Shri Rabin Chaudhari, CIT DR
Section 11Section 12ASection 143(1)Section 154
disallowing benefit of Section 11 to 13 under Section 154 of the Act since it is not apparent mistake from record and needs detail scrutiny which was not done hence the order under Section 154 as passed by CPC Bengaluru is highly unjustified.
(iii) That in view of the matter the learned CIT (Appeal) was wrong in framing the order
