KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY,PATIA BHUNANESWAR vs. CIT(EXEMPTION), HYDERABAD
In the result, appeal of the assessee is allowed
ITA 177/CTK/2024[2018-19]Status: HeardITAT Cuttack15 Jul 2024AY 2018-19
Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.177/Ctk/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Kalinga Institute Of Industrial Vs Cit (Exemption), Hyderabad Technology, Patia, Bhubaneswar Pan No. :Aaatk 3103 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2024 घोषणा की तारीख/Date Of Pronouncement : 15/07/2024
For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 143(1)Section 143(3)Section 154Section 263
276 ITR 154 (MP), wherein the Hon’ble Madhya Pradesh High Court has categorically held that the original order was subjected by the AO to rectification u/s.154 of the Act, then such original order was no more amenable to revision and it was only order passed u/s.154 of the Act, which could be revised. The Hon’ble
Madhya Pradesh High
