KRISHAN KUMAR MAKRANIA PRO. M/S. MAKRANIA OIL MILL,,BHIWANI vs. DCIT CENTRAL CIRCLE-I, GURGAON
In the result, assessee’s appeal in ITA No
ITA 3214/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12
Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)
For Appellant: Sh. Gautam Jain, Adv. & AnkitFor Respondent: Sh. Om Parkash, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148
section 139.]"
*63a: Inserted by Finance Act, 2023, w.e.f. 01.04.2023. 10. Further, written submission was made by him with the following contents:
“Also memorandum explaining the Finance Bill 2023 viz-a-viz the above amendment reported in 451 ITR 199 at pages 258-261 (St.) read as under:
Provisions relating to reassessment