SH. DEVENDER KUMAR AGGARWAL,NEW DELHI vs. CIT, NEW DELHI
In the result appeal of the assessee is allowed
ITA 3104/DEL/2014[2009-10]Status: DisposedITAT Delhi25 Oct 2016AY 2009-10
Bench: Shri C.M.Garg & Shri Prashant Maharishidevender Kumar Aggarwal, Cit 1533, Ranu Bagh, New Delhi Delhi-Ix, New Delhi Vs. Pan:Aaapa1974F (Appellant) (Respondent)
For Appellant: Sh. Satish Khosla, AdvFor Respondent: Ms. Mitali Madhusmita, CIT DR
Section 143Section 263Section 54Section 54E
147 of the Act. The said submission is fallacious. An order of assessment5 can be passed either in terms of sub section (1)of section 143 or sub- section (3) of section 143. When a regular order of assessment is passed in terms of the said sub-section (3) of section 143 a presumption can be raised that such
