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Section 2634 Section 692

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 107/CTK/2024[2015-16]Status: HeardITAT Cuttack05 Jun 2024AY 2015-16

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 148Section 263Section 69

reassessment was issued after the registration u/s.12AA of the Act granted by the ld.Pr.CIT(E) and in terms of the provision of sub-section (2) of Section 12A