VINAY BAWRI,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 42/GTY/2021[2013-14]Status: DisposedITAT Guwahati22 Sept 2023AY 2013-14
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(3)Section 153(3)Section 153ASection 154Section 263Section 263(1)
section 263 of the Act by the ld. PR CIT. The Ld. Counsel further submitted that Ld. Pr. CIT could have revised the original assessment as framed vide order dated 15.12.2015, however, the same
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Vinay Bawri, AY 2013-14
is hopelessly barred by limitation and, therefore, the order passed
