DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S INDO AMERICAN HYBRID SEEDS INDIA P LTD, BANGALORE
In the result, both the appeals of the revenue are allowed for statistical
ITA 1330/BANG/2014[2010-11]Status: DisposedITAT Bangalore03 Nov 2016AY 2010-11
Bench: Shri A. K. Garodia & Smt Asha Vijayaraghavan
For Appellant: Shri A. Shankar, AdvocateFor Respondent: Shri T. N. Prakash, Addl. CIT
Section 143Section 147
reassessment proceedings are not valid. We hold accordingly. In view of our
this decision, other grounds on merit do not require any adjudication in
these proceedings u/s 147. 6. In the result, this appeal of the assessee is allowed.
7. Now, we take up the remaining two appeals of the assessee in the
proceedings
