M/S VOLVO INDIA PVT. LTD. vs. ACIT, BANGALORE
In the result, appeal of the Assessee is partly allowed
ITA 1537/BANG/2012[2008-09]Status: DisposedITAT Bangalore08 May 2019AY 2008-09
Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz
For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 139Section 143Section 143(3)Section 144Section 153(1)Section 18
153B, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received.”
9. According to the revenue, the non-obstante clause in Section 144C(13) of the Act, gives the AO, a time limit of one month from the end of the month
