DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH
In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed
ITA 693/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Sept 2024AY 2016-17
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Sudhir Sehgal, Advocate and Shri A.K. Sood, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 143(2)Section 143(3)Section 250Section 263Section 80I
reassessment
proceedings for the assessment year in question including ' the subsequent year as illegal and totally without jurisdiction:-
"Present: Sh. A.K. Sood, CA. The Id. Counsel again submits that proceedings u/s 148 need to be dropped as there was no non disclosure by the assessee. He has again been told that the case is being proceeded with on merit