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
7. Per Contra, ld.CIT-DR vehemently supported the order of the ld.
Pr.CIT and stated that the order passed u/s.147 r.w.s.144B of the Act has been challenged by the assessee separately where validity of the assessment is challenged, therefore, at this stage, the issue of legality of order passed u/s.147 of the Act cannot be challenged. He further submitted that