MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD
In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed
ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
section 245D was passed for not providing for the terms of the settlement.
20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement
Commission, it is clearly evident that the period available to the AO for making assessment, reassessment