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Section 2637 Section 143(3)4 Section 10B2 Section 143(1)2

M/S.US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE JCIT, TRIVANDRUM

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

ITA 247/COCH/2017[2009-10]Status: DisposedITAT Cochin23 Jul 2018AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.Raghunathan SFor Respondent: Sri.Santam Bose

Section 10ASection 10BSection 143(1)Section 143(3)Section 144CSection 263

260A of the I.T.Act, the Hon’ble Bombay High Court held as under:- “Sub-section (2) of section 263 stipulates a period of limitation of two years within an order under sub-section (1) has to be passed. Under sub-section (2) no order under section 263(1) can be made after the expiry of two years from