M/S. GITA REFRACTORIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD- 11(2), BANGALORE
In the result, the second question is answered in favour of the assessee and against the revenue and as a result thereof the appeal fails and dismissed as such
ITA 80/BANG/2020[2005-06]Status: DisposedITAT Bangalore26 Sept 2022AY 2005-06
Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06
For Appellant: Shri V Narendra Sharma, Advocate by RevenueFor Respondent: Shri K Sankar Ganesh, JCIT (DR) by
Section 115JSection 133ASection 139Section 143(3)Section 147Section 148Section 151Section 263Section 40A(3)
depreciation allowance or any other allowance under this Act has been computed.]
Sanction for issue of notice.
151. (1) In a case where an assessment under sub-section (3) of section 143 or Section 147 has been made for the relevant assessment year, no notice shall be issued under section 14894[by an Assessing Officer, who is below the rank