M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE
In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous
ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18
Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18
For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)
Section 147Section 148Section 148ASection 250
148A of the Income-tax Act as prescribed by the Finance Act, 2021 which are applicable w.e.f 15` April,
2021 before issuance of notices under section 148 of the Act on or after 1st
April, 2021. v.
The learned CIT(A), NFAC has failed to consider that in the appellant's case the earlier re-assessment proceedings and order
