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Section 88E8 Section 1473 Section 143(3)2

M/S SRU SECURITIES LTD.,LUDHIANA vs. ACIT, LUDHIANA

In the result, the appeal of the assessee is hereby allowed

ITA 12/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh15 May 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2008-09

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Manjit Singh, Sr.DR

Section 143(3)Section 147Section 234BSection 271(1)Section 88ESection 88E(2)

reassessment u/s 147/148 is merely a change of opinion. 3. That the Ld. CIT(A) has erred in eyes of law and facts of the case by withdrawing the rebate u/s 88E of the Income Tax Act amounting to Rs. 2,62,224/-. 4. Notwithstanding above grounds, it is submitted that the Ld. CIT Appeals) has erred by ignoring