THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA
In the result, the appeal of the revenue in Ground nos
ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14
Section 143(3)Section 250(6)Section 40Section 80I
permanent registration is 9/2009 whereas the auditor has taken the date of commencement in Form No.10CCB as 16.11.2009, which is the date of issuance of certificate. Further, the Form 10CCB contains the date and place as evident from the said form Page No.42 of APB,in both the cases, the initial assessment year is computed
