ACIT,CIRCLE-1(1), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARASUGUDHA
In the result, appeals of the revenue for the assessment years 2010-
ITA 262/CTK/2020[2012-13]Status: DisposedITAT Cuttack23 Aug 2022AY 2012-13
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011
For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C
u/s 271. By issuing such notices, the assessment order becomes final. Various courts have held that such assessment orders to be null and void ab- initio. We have carefully considered the submission and case laws relied. In all the case laws relied on by the assessee, the common mistake made by the AO in those assessments were that AO passed
