DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU
In the result, appeal of the revenue in ITA No
ITA 297/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19
Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18
For Appellant: Sri Abharana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 143(3)Section 14ASection 234BSection 250
reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing
