M/S WIPRO LTD. vs. ITO,
In the result, the appeals of the assessee are allowed and S
ITA 1544/BANG/2013[2010-11]Status: DisposedITAT Bangalore12 Feb 2016AY 2010-11
Bench: Shri Abraham P George & Shri Vijaypal Rao
For Appellant: Shri B.K. Manjunatha, C.AFor Respondent: Shri Rajashekar, Addl. CIT (D.R)
Section 139ASection 156Section 200ASection 206ASection 90(2)Section 90A(2)
246A before the CIT(A) without prejudice.
2. The ld.CIT(A)-IV, Bangalore has erred in upholding the validity of intimation passed by the learned Income tax Officer, International
Taxation, Ward-2(1), Bangalore under section 200A of the IT Act. On facts and in the ci8rcumstandfes of the case and law applicable, the intimation so passed is without jurisdiction
