YCH LOGISTICS (INDIA) PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI
In the result, the appeal of the assessee is allowed
ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal
For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C
144C of the Act because the AO has become functus officio once demand is determined and notice u/s.156 of the Act along with initiation of penalty order is passed, the AO ceased with the jurisdiction. The subsequent action of the AO in passing final assessment order u/s.143(3) r.w.s. 92CA(3) r.w.s 144(5) of the Act dated
