Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A.
246A of the 1961 Act , challenging the assessment order passed by the AO u/s 144 , dated 24.12.2019 for ay: 2017-18. 2.7 The assessee filed an application on 02.07.2020 with ld. CIT(E) seeking registration u/s 12AA of the 1961 Act . The said application was filed in Form No. 10A under Rule 17A of the Income-tax Rules