SULTAN ENTERPRISES PVT. LTD,,SUNDARPADA, BHUBANESWAR vs. PR. CIT-1, BHUBANESWAR
In the result appeal of the assessee in ITA No
ITA 29/CTK/2023[2015-16]Status: HeardITAT Cuttack26 May 2023AY 2015-16
Bench: Before S/Shri George Mathan, Judicial & And Ramit Kocharassessment Year : 2015-16 Sultan Enterprises Pvt Ltd., Sultan Enterprises Pvt Ltd., Vs. Pr. Cit, Bhubaneswar Pr. Cit, Bhubaneswar-1 At:Plot No.161, Azad Nagar, At:Plot No.161, Azad Nagar, Sundarpada, Bhubaneswar. Sundarpada, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aascs 1016 R (Appellant (Appellant) .. ( Respondent Respondent)
For Appellant: Shri Sidharth Ray, Sr. AdvocateFor Respondent: Shri Abani Kanta Nayak, CIT DR
Section 143(3)Section 263
5 | 20
Assessment Year : 2015-16
amendment of certain provisions) Act, 2020 was substantive Act of the Parliament by which the limitation had been extended. It was the further submission that no vested right can be claimed against the act of the Parliament much less an act passed by the Parliament. It was the further submission that the decision