UDIT PRASAD BABU,SAMBALPUR vs. CIT, SAMBALPUR
In the result, the appeal of the assessee is dismissed
ITA 239/CTK/2015[2010-11]Status: DisposedITAT Cuttack31 Jul 2019AY 2010-11
Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.239/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Udit Prasad Babu, Vs. Pr. Cit, Sambalpur New Colony, Budharaja, Sambalpur स्थायी ऱेखा सं./ Pan No. : Aaypb 0331 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri B.Panda, Senior Advocate With Shri B.R. Panda, Advocate राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr
For Appellant: Shri B.Panda, Senior Advocate with Shri B.R. Panda, AdvocateFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(1)Section 143(3)Section 2Section 263Section 264
disallowance and, therefore, the PR. CIT has erred in revising the order though it is not prejudicial and erroneous to the interests of the revenue. He also submitted that the initiation u/s.263 of the Act by the Pr. CIT is time barred also. Ld. AR further submitted that
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the order passed u/s.143(3) r.w.s.264 can also not be taken
