SRI. H. NAGARAJA,BANGALORE vs. CIT, BANGALORE
In the result, the appeals filed by the assessee are allowed
ITA 613/BANG/2014[2008-09]Status: DisposedITAT Bangalore17 Mar 2017AY 2008-09
Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao
For Appellant: Shri M.V.Seshachala, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 139Section 143(3)Section 153ASection 263Section 40A(3)
153B speaks about time-limit for completion of assessment under Section 153A.
46. 153C is relevant for the purposes of this case. Sub-section (1) of Section 153C begins with a non-obstante clause and it states that notwithstanding anything contained in Sections 139,
147, 148, 149, 151 and 153, where the Assessing Officer is satisfied that any valuable assets
