ACIT, CENT CIRCLE-1, TRICHY vs. M/S MANGAL & MANGAL, TRICHY
In the result, appeal filed by the revenue is dismissed
ITA 511/CHNY/2022[2012-13]Status: DisposedITAT Chennai09 Apr 2024AY 2012-13
Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 511/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13 The Assistant Commissioner Of M/S. Mangal & Mangal, Income Tax, V. 25, N.S.B. Road, Teppakulam, Central Circle -2, Trichy – 620 002. No. 44, Williams Road, [Pan: Aaifm-3378-B] Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate : Shri. Nlay Baran Som, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 06.02.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R
For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 147Section 148
assessment has been reopened on change of opinion. Therefore, he submitted that the ld. CIT(A) is erred in quashing the reassessment order passed by the AO u/s.
143(3) r.w.s. 147