M/S AKME HARMONY APARTMENTS OWNERS WELFARE ASSOCIATION ,BANGALORE vs. INCOME TAX OFFICER WARD-4(2)(4), BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

rectification order u/s 154 cannot prima-facie be held to be invalid. The assessee’s grounds of appeal are therefore disallowed, subject to above remarks.” 3.1 Against this assessee is in appeal before us by way of above grounds of appeal. 4. We have heard the rival submissions and perused the materials available on record. In this case assessee made