M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

condone any delay. (Ground 10.1 for AY 2019-20 and\nsimilar ground in Ground 7.2 for AY 2018-19)\n2.\nAfter hearing the aforesaid 3 grounds, the Hon'ble Bench directed the\nLearned Department Representative (DR) file his objection on the\nPage 49 of 74\nITA Nos. 642 to 645/Bang/2024\naforesaid grounds by 30.01.2025. The Learned DR accordingly has\nfiled

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX(EXEMPTIONS), CIRCLE-1, BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2014-15

AC IT, Exemptions Circle-1. (vi) On the case reaching the desk of the ACIT, Exemptions Circle -1, he did not issue the mandatory notice u/s 143(2) to assume valid jurisdiction over the Appellant. Even if it were to be issued. such notice would have been invalid as it would not have been issued before 30.9.2015, last date stipulated